Public Document No. 12
SIJ|f (dnmmnnuifaltlf of ilaaoatljuaettH
REPORT
ATTORNEY- GENERAL
Year ending January 18, 1911,
Compliments of
DANA MALONE,
Attorney- General.
BOSTON:
WRIGHT & POTTER PRINTING CO., STATE PRINTERS,
18 Post Office Square.
1911.
QLl)c €ommonvota[\[) of illassacljusetts
Office of the Attorney-General,
Boston, Jan. 18, 1911.
To the Honorable Senate and House of Representatives.
I have the honor to transmit herewith my report for the year ending this day.
Very respectfully,
DAIS^A MALOIS^E,
Attorney-General.
She Qlnmmonmealtlt nf iiaasarliuarttB
DEPARTMENT OF THE ATTORNEY-GENERAL, State House.
Attorney-General. DANA MALONE.
Assistants. Frederic B. Greenhalge. Fred T. Field. Andrew Marshall.
Engineer of Grade Crossings. Henry W. Hayes.
Chief Clerk. TiOUis H. Freese.
Statement of Appropriation axd Expenditures.
Appropriation for 1910,
$45,000 00
Expenditures.
For law library, 46S 40
For salaries of assistants, 10,000 00
For expert services, 827 67
For collection of Spanish war claims against national gov- ernment 10,000 00
For clerks 3,364 00
For office stenographers, 2,400 00
Telephone operator, 480 00
For messenger, 1 .200 00
For expenses in the abolition of grade crossings: —
Salary of engineer, $3,600 00
Other expenses incidental thereto, . 571 62
For office expenses, . For court expenses, .
Total expenditure> Costs collected, .
Net expenditures,
4,171 62 1,728 55
3,536 25
S38,176 49 1,881 16
$36,295 33
Qiilt (Hammonmrnltli of i!Hassarl|UfiFttBi.
Department of the Attorney-General,
Boston, Jan. IS, 1911.
To the Honorable Senate and House of Representatives.
Ill compliance with Revised Laws, chapter V, section 8, I submit my report for the year ending this day.
The cases requiring the attention of the office during the year, to the number of 3,363, are tabulated below: —
Corporation returns filed without suit, ...... 30
Dissolutions of corporations, voluntary petitions for, ... 47
Extradition and interstate rendition, 72
Grade crossings, petitions for abohtion of, 128
Informations at the relation of the Tax Commissioner, . . 351 Informations at the relation of the Commissioner of Corpora- tions, 483
Informations at the relation of the Treasurer and Receiver- General under corporation and inheritance tax laws, . . 758
Other inheritance tax cases, 787
Indictments for murder, 33
Land Court petitions, 11
Land-damage cases arising from the taking of land by the Ar- mory Commissioners, 2
Land-damage cases arising from the alteration of grade crossings, 6 Land-damage cases arising from the taking of land by the
Harbor and Land Commission, 4
Land-damage case arising from the taking of land bj^ the Charles
River Basin Commission, 63
Land-damage cases arising from the taking of land by the Massa- chusetts Highway Commission, 15
Land-damage cases arising from the taking of land by the Metro- politan Park Commission, 12
Land-damage cases arising from the taking of land b}^ the Metro- politan Water and Sewerage Board, 15
Land-damage cases arising from the taking of land b}^ the State
Board of Insanitv, 3
viii ATTORXKY-GEXERAL'S REPORT. [Jan.
Land-damage cases arising from the taking of land by the
Wrentham School, 1
Land-damage cases arising from the taking of land by the Mt.
Tom State Reservation Commission, 2
Land-damage cases arising from the taking of land by the Grey- lock Reservation Commission, 2
Legislative counsel and agents, 41
INIiscellaneous cases arising from the work of the above-named
commissions, 27
Miscellaneous cases, 192 '
Pubhc charitable trusts, 91
Public administrators' petitions, 205
Savings bank accounts, withdrawal of, 1
Settlement cases for support of insane paupers, .... 14
Capital Cases. Indictments for murder pending at the date of the last annual report have been disposed of as follows : —
Hexri Eerrox, indicted in ^Middlesex County, September, 1909, for the murder of Florida LaRiviere, at Lowell, on Aug. 27, 1909. He was arraigned Oct. 4, 1909, and pleaded not guilty. William H. Bent, Esq., and Albert O. Hamel, Esq., were assigned by the court as counsel for the defend- ant. On Jan. 25, 1910, the defendant was adjudged in- sane, and was committed to the Bridgewater State Hospital. The case was in charge of District Attorney John J. Higgins.
William C. Howard, indicted in Bristol County, Xovem- ber, 1908, for the murder of Ida Howard. He was arraigned Xov. 24, 1908, and pleaded not guilty. James J. Morton, Jr., Esq., and Edward T. Bannon, Esq., were assigned by the court as counsel for the defendant. In February, 1909, the defendant was tried by a jury before Crosby and Sander- son, JJ. The result was a verdict of murder in the second degi-ee, and the defendant was thereupon sentenced to State Prison for life. Exceptions were taken to the verdict of the jury, which exceptions were overruled by the Supreme Judi- cial Court. The case was in charge of District Attorney James M. Swift.
1911.] PUBLIC DOCUMENT — No. 12. ix
Maiiy Kelleiieu, indicted iu Middlesex County, March, 1909, for the murder of Annie T. Kelleher, at Somerville, on March 1, 1906. She was arraigned March 28, 1909, and pleaded not guilty. Hugh Bancroft, Esq., and Harry X. Stearns, Esq., were assigned by the court as counsel for the defendant. In April, 1910, the defendant was tried by a jury before Stevens and Dana, JJ.* The result was a verdict of not guilty, by consent of the district attorney. The case was in charge of District Attorney John J. Higgins.
GiACiNTO Pelosi, indicted in Suffolk County, June, 1909, for the murder of Mariana Pelosi, at Boston, on May 19,
1909. He was arraigned July IG, 1909, and pleaded not guilty. A. H. Weed, Esq., was assigned by the court as counsel for the defendant. Later the defendant retracted his former plea, and pleaded guilty to manslaughter. This plea was accepted by the Commonwealth, and the defendant was sentenced to State Prison for a term of not more than twenty nor less than eighteen years. The case was in charge of Dis- trict Attorney Joseph C. Pelletier.
Raymois'd Plouffe, indicted in Worcester County, Octo- ber, 1909, for the murder of Henry I^. Stone, at Harvard, on Sept. 13, 1909. He was arraigned I^ov. 5, 1909, and pleaded not guilty. David F. O' Conn ell, Esq., John M. Maloney, Esq., and George E. O'Toole, Esq., were assigned by the court as counsel for the defendant. In February,
1910, the defendant was tried by a jury before Sanderson and Jenney, J J. The result was a verdict of guilty of mur- der in the second degree, and the defendant was sentenced to State Prison for life. The case was in charge of District Attorney George S. Taft.
Napoleon J. Eivet, indicted in Middlesex County, June, 1908, for the murder of Joseph Gailloux, at Lowell, on Feb. 29, 1908. Lie was arraigned June 17, 1908, and pleaded not guilty. William H. Bent, Esq., and Joseph H. Guillett, Esq., were assigned by the court as counsel for the defendant. In January, 1909, the defendant was tried by a jury before
X ATTORNEY-GENERAL'S REPORT. [Jan.
Harris and Hitchcock, JJ. The result was a verdict of guilty of murder in the first degree. Defendant's motion for a new trial was denied and exceptions overruled by the Supreme Judicial Court. On June 10, 1910, the defendant was sentenced to death, and on July 29, 1910, sentence was duly executed. The case was in charge of District Attorney John J. Higgins.
Indictments for murder found since the date of the last annual report have been disposed of as follows : —
DoMENico Bexedetto, iudicted in Suffolk County, Feb- ruary, 1910, for the murder of Luigo Colonico, at Boston, on Jan. 1, 1910. He was arraigned June 21, 1910, and ])leaded not guilty. P. S. Maher, Esq., was assigned by the court as counsel for the defendant. Later the defendant re- tracted his former plea, and pleaded guilty to manslaughter. This plea was accepted by the Commonwealth, and the de- fendant was sentenced to State Prison for a term of not more than eighteen nor less than fifteen years. The case was in charge of District Attorney Joseph C. Pelletier.
Jennie Beegquist, indicted in Hampden County, Sep- tember, 1910, for the murder of Mable Elizabeth Bergquist, at Springfield, on May 20, 1910. On Sept. 30, 1910, the defendant was adjudged insane, and was committed to the Northampton State Hospital. The case was in charge of District Attorney Stephen S. Taft.
Edward J. Coxroy, indicted in Suffolk County. ]March, 1910, for the murder of Bridget Conroy, at Boston, on Feb. 18, 1910. He was arraigned April 22, 1910, and pleaded not guilty. Joseph Lyons, Esq., was assigned by the court as counsel for the defendant. Later the defendant retracted his former plea, and pleaded guilty to murder in the second degree. This plea was accepted by the Commonwealth, and the defendant was sentenced to State Prison for life. The case was in charge of District Attorney Joseph C. Pelletier.
1911.] PUBLIC DOCUMENT — No. 12. xi
George G. Creseey, indicted in Hampden County, Sep- tember, 1910, for the murder of Eleanor Shepherd, at Spring- field, on July 23, 1910. On Sept. 30, 1910, the defendant was adjudged insane, and was committed to the Bridgewater State Hospital. Dec. 31, 1910, suggestion of the death of the defendant was filed, and the indictment in this case was nol- prossed. The case was in charge of District Attorney Stephen S. Taft.
Sabatixo Eantasia, indicted in Worcester County, May, 1910, for the murder of Hovannes Menzoian, at Worcester, on April 11, 1910. He was arraigned !N'ov. 3, 1910, and pleaded not guilty. George A. Gaskill, Esq., was assigned by the court as counsel for the defendant. Later the defend- ant retracted his former plea, and pleaded gaiilty to murder in the second degree. This plea was accepted by the Com- monwealth, and the defendant was sentenced to State Prison for life. The case was in charge of District Attorney George S. Taft.
Henrietta LaBlaxc, indicted in Middlesex County, January, 1910, for the murder of Clarence E. Glover, at Waltham, on l^ov. 20, 1909. She was arraigned Feb. 1, 1910, and pleaded not guilty. Melvin M. Johnson, Esq., and A. Farley Brewer, Esq., were assigned by the court as counsel for the defendant. In November, 1910, the defendant was tried by a jury before Bond, J. The result was a verdict of not guilty. The case was in charge of District Attorney John J. Higgins.
Adoli^'O Mattaciihioni, indicted in Worcester County, January, 1910, for the murder of Alfonso Mattachhioni, at Leominster, on Jan. 4, 1910. He was arraigned Feb. 3, 1910, and pleaded not guilty. James H. P. Dyer., Esq., was assigned by the court as counsel for the defendant. On June 1, 1910, the defendant retracted his former plea, and pleaded guilty to murder in the second degree. This plea was accepted by the Commonwealth, and the defendant was thereupon sen-
xii ATTORNEY-GENERAL'S REPORT. [Jan.
tenced to State Prison for life. The case was in charge of District Attorney George S. Taft.
LuiGi G. RestellIj indicted in JSTorfolk County, Septem- ber, 1910, for the murder of Henry E. Hardwick and Mari- anne Restelli, at Quincy, on July 29, 1910. The defendant is dead in fact, but his death is not suggested of record. The case was in charge of District Attorney Alfred F. Barker.
Aa'tonio Scalli and Vincexzo Iemello^ indicted in Berkshire County, July, 1910, for the murder of Giovanni Canizzo, at North Adams, on Sept. 18, 1909. They were ar- raigned July 19, 1910, and pleaded not guilty. M. E. Couch, Esq., and John E. Magenis, Esq., were assigned by the court as counsel for the defendants. On Dec. 17, 1910, the defendants retracted their former pleas, and pleaded guilty to murder in the second degree. These pleas were accepted by the Commonwealth, and the defendants were sen- tenced to State Prison for life. The case was in charge of District Attorney Stephen S. Taft.
Beeteam G. Spexcee, indicted in Hampden County, May, 1910, for the murder of Martha B. Blackstone, at Springfield, on March 31, 1910. He was arraigned May 16, 1910, and pleaded not guilty. R. P. Stapleton, Esq., and C. L. Young, Esq., were assigTied by the court as counsel for the defendant. On Sept. 17, 1910, the defendant was ad- judged insane, and was committed to the Bridgewater State Hospital. The case was in charge of District Attorney Stephen S. Taft.
Heistos Tsapas, indicted in Essex County, May, 1910, for the murder of Constantinus Chasoides, at Haverhill, on Oct. 3, 1909. He was arraigned May 20, 1910, and pleaded not gTiilty. John P. S. Mahoney, Esq., and Daniel J. Line- han, Esq., were assigned by the court as counsel for the de- fendant. In November, 1910, the defendant was tried by a jury before Aiken. C.J. On Nov. 23, 1910, during the
1911.] PUBLIC DOCUMENT — No. 12. xiii
progress of the trial, the defendant retracted his former plea, and pleaded guilty to murder in the second degree. This plea was accepted by the Commonwealth, the case was with- drawn from the jury, and the defendant was sentenced to State Prison for life. The case was in charge of District Attorney W. Scott Peters.
The following indictments for murder are now pend-
PetePw Deloeey and James Mantir, indicted in Mid- dlesex County, March, 1909, for the murder of iVnnie Mul- lins, at Arlington, on March 27, 1908. They were arraigned June 16, 1909, and pleaded not guilty. Frank McDermott, Esq., Henry H. Winslow, Esq., and John A. E. Maroney, Esq., were assigned by the court as counsel for the defend- ants. In November, 1909, the defendants were tried by a jury before Fox and White, J J. The result was a verdict of guilty of manslaughter against Peter Delorey, and a verdict of guilty of murder in the second degree against James Mantir. Motion of defendants for a new trial was denied, and defendants' exceptions are now pending. The case was in charge of District Attorney Jolm J. Iliggins.
Sarah S. Elmes, indicted in Plymouth County, October. 1910, for the murder of an infant child, at Bridgewater, on June 4, 1910. No action has been taken in this case. The case is in charge of District Attorney Alfred E. Barker.
AVaetee G. Fael, indicted in Suffolk County, November, 1910, for the murder of Frank A. Ptees, at Boston, on Nov. 10, 1910. He was arraigned Nov. 14, 1910, and pleaded not guilty. William A. Morse, Esq., and Francis J. Geogan, Esq., were assigned by the court as counsel for the defendant. The case is in charge of District Attorney Joseph C. Pelletier.
Waetek G. Fael, indicted in Suffolk County, November, 1910, for the murder of Frederick Schlehuber, at Boston, on
xiv ATTORNEY-GENERAL'S REPORT. [Jan.
Xov. 10, 1910. The defendant has not yet been arraigned on this indictment. The case is in charge of District Attorney Joseph C. Pellet ier.
Carmello Fekro^ indicted in Middlesex County, June, 1910, for the murder of Antonio DeLellis, at Framingham, on April 17, 1910. He was arraigned on June 20, 1910, and pleaded not guilty. Thomas J. Orady, Esq., and Max- ham E. N'ash, Esq., were assigned' by the court as counsel for the defendant. No further action has been taken in this case. The case is in charge of District Attorney John J. Higgins.
Geoege Robert Freeman, indicted in Hampden County, May, 1910, for the murder of Herbert E. White, at Ludlow, on Feb. 13, 1910. He was arraigned May 16, 1910, and pleaded not guilty. William H. McClintock, Esq., was as- signed by the court as counsel for the defendant. No further action has been taken in this case. The case is in charge of District Attorney Christopher T. Callahan.
George Giaxakos^ indicted in Middlesex County, Septem- ber, 1910, for the murder of Aristides Georgopoulos, at Lowell, on July 30, 1910. He was arraigned Sept. 29, 1910, and pleaded not gTiilty. D. J. Donahue, Esq.. and J. C. Johnston, Esq., were assigned by the court as counsel for the defendant. No further action has been taken in this case. The case is in charge of District Attorney John J. Higgins.
Wassili Ivak^kowski and Axdrei Ipsex^^ indicted in Essex County, September, 1910, for the murder of Thomas A. Landregan, at Lynn, on June 25, 1910. They were arraigned Oct. 6, 1910, and pleaded not guilty. John P. S. Mahoney, Esq., was assigned by the court as counsel for Wassili Ivankowski, and William D. Chappie, Esq., was assigned by the court as counsel for Andrei Ipsen. In No- vember, 1910, the defendants were tried by a jury before Aiken, C.J. The result was a verdict of giiilty of murder in the first degi-ee, and on Nov. 18, 1910, the defendants were
1911.] PUBLIC DOCUMENT — No. 12. xv
sentenced to death during the week beginning March 5, 1911. The case was in charge of District Attorney W. Scott Peters.
Chester S. Jordax^ indicted in Middlesex County, March, 1909, for the murder of Honora C. Jordan, at Somer- ville, Sept. 1, 1908. He was arraigned April 15, 1909, and pleaded not guilty. Charles W. Bartlett, Esq., Harvey H. Pratt, Esq., and Jeremiah S. Sullivan, Esq., were assigned by the court as counsel for the defendant. In April, 1909, the defendant was tried by a jury before Stevens and Bell, JJ. The result was a verdict of guilty of murder in the first degree. The defendant's motion for a new trial was denied, and exceptions were overruled by the Supreme Judicial Court. The case is in charge of District Attorney John J. Higgins.
Edward J. McNai^ley^ indicted in Hampden County, December, 1910, for the murder of Margaret E. McNanley, at Springfield, on Nov. 6, 1910. The defendant has not yet been arraigned. The case is in charge of District Attorney Christopher T. Callahan.
Peter Maniti^ indicted in Worcester County, May, 1910, for the murder of Charles W. Potter, at Douglas, on Dec. 28,
1909. He was arraigned May 16, 1910, and pleaded not guilty. Michael T. Flaherty, Esq., Walter B. Kennedy, Esq., William A. Parshley, Esq., and Michael Hennebery, Esq., appeared as counsel for the defendant. In November,
1910, the defendant was tried by a jury before Harris, J. The result was a verdict of guilty of murder in the second degree. On Nov. 22, 1910, the defendant filed a motion for a new trial, which motion is now pending. The case is in charge of District Attorney George S. Taft.
Harry Marshall and Lexa Cusu^veaxo^ indicted in Plymouth County, October, 1910, for the murder of Eran- cisco Cusumano, at Hull, on Sept. 18, 1910. They were arraigned Nov. 29, 1910, and pleaded not guilty. Thomas J.
xvi ATTORNEY-GENERAL^S REPORT. [Jan.
Grady, Esq., and William J. Coiighlan, Esq., were assigned by the conrt as counsel for the defendants. No further action has been taken in this case. The case is in charge of District Attorney Alfred F. Barker.
CirAELES Mazzola, indicted in Plymouth County, October, 1910, for the murder of Salvatore Morrelli, at Brockton, on Aug. 21, 1910. He was arraigned Oct. 10, 1910, and pleaded not gTiilty. William F. Kane, Esq., was assigned by the court as counsel for the defendant. No further action has been taken in this case. The case is in charge of District Attorney Alfred F. Barker.
Edward E. Melvik^^ indicted in Suffolk County, Decem- ber, 1910, for the murder of John W. Carey, at Boston, on Dec. 10, 1910. The defendant has not yet been arraigned. The case is in charge of District Attorney Joseph C. Pelletier.
Vahan Nalbaxdiax^ indicted in Essex County, January, 1910, for the murder of Minas K. Moomjian, at Lynn, on July 18, 1909. He was arraigned April 22, 1910, and pleaded not guilty. James H. Sisk, Esq., was assigned by the court as counsel for the defendant. Xo further action has been taken in this case. The case is in charge of District Attorney Henry C. Attwill.
Silas N. Phelps, indicted in Franklin County, July, 1910, for the murder of Emmet F. Haskins, at Monroe, on June 12, 1910. He was arraigned July 12, 1910, and rear- raigned July 21, 1910, and pleaded not guilty. William A. Davenport, Esq., and Harry E. Ward, Esq., w^ere assigned by the court as counsel for the defendant. In November, 1910, the defendant was tried by a jury before Schofield, J. The result was a verdict of guilty of murder in the first degree, and defendant's exceptions are now pending. The case is in charge of District Attorney Richard W. Irwin.
Elizabeth Richmoxd, indicted in Middlesex County, September, 1909, for the murder of Stewart MacTavish, at
1911.] PUBLIC DOCUMENT — No. 12. xvii
Cambridge, on July 23, 1909. She was arraigned Sept. 20, 1909, and pleaded not guilty. Ralph AV. Gloag, Esq., and Benjamin A. Lockhart, Esq., were assigned by the court as counsel for the defendant. In May, 1910, the defendant was tried by a jury before Crosby and Dana, J.J. The result was a verdict of guilty of murder in the second degi'ee, and the defendant was sentenced to the Reformatory Prison for Women for life. Exceptions were taken to the verdict of the jury, which exceptions have been overruled by the Supreme Judicial Court. The case is in charge of District Attorney John J. Higgins.
Howard Steward, indicted in Hampden County, Decem- ber, 1910, for the murder of Thomas Donlin, at Springfield, on Oct. 1, 1910. Iso action has been taken in this case. The case is in charge of District Attorney Christopher T. Callahan.
Grade CROSsii^as.
By St. 1908, c. 372, the Attorney-General was authorized to employ a competent engineer to examine, under his direc- tion, the plans submitted to commissions for the abolition of grade crossings, the actual work of cojistruction and the ac- counts of expenditures submitted to auditors therein. The saving resulting by reason of the employment of an engineer has been much greater than the expenditures for his salary and expenses, and it is necessary that his employment be continued. There is, however, at present not work enough to occupy all his time. The Board of Railroad Commis- sioners have a large amount of work for an engineer, and I would recommend that the engineer of grade crossings be made available for use by that Board, under the title of '^ State Engineer," or such other designation as the General Court may see fit to give him.
Construction has been in progress during the year at Fitchburg, Worcester, Maiden, Lynn, E'eponset, Lanesbor- ough, Somerville, Lowell, 'North Reading and Gloucester, and the engineer of grade crossings has made fifty-three visits of inspection in connection therewith. He has prepared
xviii ATTORNEY-GENERAL'S REPORT. [Jan.
plans relating to the abolition of certain crossings in Sharon and Leominster, and has compiled and issued a statement of the total expenditures for all work of grade-crossing elimina- tion up to and including Nov. 30, 1909. The engineer of grade crossings has also been in attendance at forty-three hearings before special commissions and auditors ; and state- ments of expenditures, numbering fifty-six and amounting to $2,193,112.50, have been examined. Objection to items amounting to $86,906.61 has been made, $49,038.25 of which has been disallowed; and decisions as to $12,477.21 are pend- ing.
Public Administrators. ^
It seems to me advisable to allow probate courts to appoint public administrators in small cases without the expense and delay attendant upon the present method of petition and publication. There are cases in which the Commonwealth is interested, where the expense for publication is a consider- able per cent, of the whole amount of the estate. The com- monest case of public administrators is where it becomes nec- essary to get a small deposit from a savings bank in order to pay burial expenses, the amount often being inadequate iDecause reduced by expenses. I would therefore recommend that the probate courts be allowed to appoint a public admin- istrator on petition, but without publication, in cases where the petition recites that the estate amounts to less than $300.
I can also see no good reason for taking out new adminis- tration in cases where an estate has been fully settled and all debts paid by a public administrator. I therefore recom- mend that sections 12 and 14 of chapter 138 of the Revised Laws be amended, so that the Treasurer and Receiver- General may pay to parties having a lawful claim thereto the balance of an estate deposited with him without the ap- pointment of an administrator in cases where the estate has been fully settled and all debts paid by a public administrator.
1911.] PUBLIC DOCUMENT — No. 12. xix
Entry Fee iin" Civil Actions. R. L.J c. 204, § 6, provides that ^^ in civil actions in which the commonwealth or a county is the plaintiff no entry fee shall be paid, but if the plaintiff prevails it shall be taxed against the defendant." There are nnmerous cases in which the Commonwealth is interested, in which, by a technical construction, the Commonwealth is required by the clerk to pay an entry fee. This is clearly not within the intent of the statute, though very likely within its literal meaning. I therefore suggest that an amendment be made, so that in all civil actions which are entered by the Commonwealth or a county no entry fee shall be paid.
Ordek for the Reduction of the Price of Gas. , The case of Haverhill Gas Light Company v. BarJcer and Others, a bill in equity to restrain the Board of Gas and Electric Light Commissioners and the Attorney-General from enforcing an order of the commissioners made Feb. 1, 1900, and which has been pending in the courts since that time, fixing the price at which gas should be sold by the Haverhill Gas Light Company at 80 cents per 1,000 cubic feet, has been settled. Pending the hearing of said cause before a master appointed therein, the municipal council of the city of Haverhill voted to acquire a municipal gas plant, said vote being the first vote required by section 2 of chapter 34 of the Revised Laws; and thereupon the Haverhill Gas Light Company entered into negotiations with said municipal council relative to the purchase of its plant in said Haverhill and to the price of gas to be thereafter charged by the Haver- hill Gas Light Company, and any company which might acquire its property in case said plant should continue to be privately owned and operated; and paid council and said Haverhill Gas Light Company reached an agreement relative thereto, duly expressed in a franchise and consent granted by said council to the Haverhill Gas Light Company on June 30, 1910, whereby the said Haverhill Gas Light Company undertook and agreed to charge not exceeding 90 cents per
XX ATTORNEY-GENERAL'S REPORT. [Jan.
1,000 cubic feet for all gas fiirinshed to private consumers from and after July 1, 1910, 85 cents net from and after July 1, 1911, 80 cents net to the city of Haverhill through- out said period, and 80 cents net to all consumers when the annual sales should amount to 450,000,000 cubic feet, and to rebate all amounts in excess of 90 cents paid for gas fur- nished by the Haverhill Gas Light Company subsequent to July 1, 1909 ; and, with the assent of the Board of Gas and Electric Light Commissioners, a final decree was entered in accordance with said agreement.
The Massachusetts Agricultural College. On June 15, 1910, a resolve of the House of Representa- tives, adopted in concurrence by the Senate, was transmitted to me, being chapter 157 of the Resolves of 1910, which reads as follows : —
Besolved, That the attorney-general of the commonwealth be re- quested to consider and report to the next general court what action, if any, on the part of the commonwealth and of the trustees of the Massachusetts AgTicultural College is desirable and requisite in order to establish the position of the college as a state institution in the strict sense, and as shall beyond question vest title to its property in the commonwealth. The attorney-general is requested to annex to his report drafts of such bills as he may consider to be necessary or desirable.
As I stated to the Llonorable House of Representatives on June 13, 1910 (House Document, No. 1793), in reply to an order as to whether the Massachusetts Agricultural College at Amherst is a State institution, ^' the words ' State institu- tion ' are susceptible of various meanings. Very likely the college is a State institution within the meaning of some stat- utes. In the strict sense of the words, however, it is not, in my opinion, a State institution. To be a State institution implies that the institution and the work it carries on is directly under the control of the State, that its officers are agents of the State and its property is the property of the State. The Massachusetts Agricultural College does not an- swer these requirements. The fact that it is subject to legis- lative government and control, and the fact that the Common-
1911.] PUBLIC DOCUMENT — No. 12. xxi
wealth has contributed to its support, do not constitute it a State institution," although the Legislature, as appears from the statutes, seems often to have treated it as such.
In compliance with the resolve of the Honorable House of Representatives, I annex herewith a tentative draft of a bill which I consider to be necessary and desirable to make the Massachusetts Agricultural College a State institution in the strict sense of the words : —
Section 1. The Massachusetts Agricultural College, incorporated by chapter two hundred and twenty of the acts of the year eighteen hundred and sixty-three, and acts in amendment thereof and in addi- tion thereto, may transfer all its property, real and personal, and all its assets of every kind, whether held by it for its general purposes or upon trust for specific purposes, to the commonwealth, to be held by the commonwealth upon the trusts upon which it is now held by said corporation. Such transfer shall be made by an instrument in the form of a conveyance of real estate executed by said corporation and recorded in the registry of deeds for the county of Hampshire. Upon the recording of such instrument such transfer shall be complete and title to said property shall vest in the com- monwealth.
Section 2. Upon the transfer of the property of The Massachu- setts Agricultural College, as herein authorized, said corporation shall be dissolved and the college heretofore maintained by said cor- poration shall be maintained by the commonwealth as a state insti- tution under the name of The Massachusetts Agricultural College, and the commonwealth shall settle the affairs of and shall be sub- ject to all the legal obligations and be liable for the debts of said corporation legally incurred.
Section 3. The present trustees of the corporation, The Massa- chusetts Agricultural College, shall be the trustees of the state insti- tution hereby created, and shall hold office as such until the expiration of the several terms for which they were appointed trustees of said corporation, unless sooner removed.
Section 4. The powers and duties heretofore conferred and im- posed upon the trustees of the corporation. The Massachusetts Agricultural College, are hereby conferred and imposed upon the trustees of the state institution, The Massachusetts AgTicultural College. The trustees of said institution shall be a corporation under said name for the purpose of taking and holding, by them and their successors, in behalf of the commonwealth, any grant or devise of land, and anj'- gift or bequest of money or other personal property.
xxii ATTORNEY-GENERAL'S REPORT. [Jan.
made for the use of said institution, and for carrying out said trusts, and for the purpose of preserving and investing the proceeds thereof in notes or bonds secured by good and sufficient mortgages or other securities, with all the powers necessary to carry said pur- poses into effect. All personal property now held by the corpora- tion. The Massachusetts Agricultural College, upon trust for specific purposes and transferred by it to the commonwealth in accordance with the provisions of section one of this act, shall be held by said trustees in behalf of the commonwealth upon trust for such purposes in accordance with the provisions of this section.
Section 5. All money received by said institution shall be paid into the treasury of the commonwealth as often as once in three months; but this shall not affect the right of the trustees to regulate or control the expenditure of any funds held by them in trust for the use of said institution, and section ninety-five of chapter five hundred and four of the acts of the year nineteen hundred and nine shall apply to said institution so far as applicable. The laws re- lating to civil service shall not apply to the emploj^ment of the students of said institution who, while students therein, perform work for said institution.
Section 6. All acts and parts of acts which apply to The Massa- chusetts Agricultural College incorporated by chapter two hundred and twenty of the acts of the year eighteen hundred and sixty-three, and acts in amendment thereof and in addition thereto, shall con- tinue in force and apply to The Massachusetts Agricultural College hereby created so far as they are not inconsistent with this act. All acts and parts of acts inconsistent herewith are hereby repealed.
Section 7. This act shall take effect upon its passage.
Prosecution- of Corporations by Complaint. The recent case of Comm.onivealth v. New York Central and Hudson River Railroad, 206 Mass. 417, has been called to niv attention. In that case the court held that, under ex- isting laws, a corporation may be prosecuted for and con- victed of a misdemeanor upon complaint in a district, police or municipal court. In reaching this conclusion, the court, at pages 427 and 428, referred to the method of prosecution prescribed for the lower courts, and said (page 428) : —
Many of these provisions are wholly inapplicable to the case of a corporation; some of them were neither complied with nor at- tempted to be complied with in the case at bar. It is by no means
1911.] PUBLIC DOCUMENT — No. 12. xxiii
impossible that perplexing questions may arise in the prosecution of corporations before the inferior courts in the present state of our legislation.
I suggest for your consideration the question of the advisa- bility of further legislation in respect to such prosecutions, to remove the difficulties which at present exist.
Department of the Attorney-General.
During the five years of my incumbency the amount of business requiring attention has consistently increased. The number of cases standing upon the dockets of the department in 1906 for the year 1905 was 2,534; in 1906 the number was 2,858; in 1907, 2,610; in 1908, 3,398; in 1909, 3,321; and in 1910, 3,363.
The amount annually collected during the same period was $133,018.75 in 1906, $120,641.07 in 1907, $359,532.61 in 1908, $226,419.75 in 1909 and $376,179.41 in 1910.
Opinions in writing to the number of 122 were given in 1906, to the number of 113 in 1907, 99 in 1908, 100 in 1909 and 165 in 1910.
Since Jan. 17, 1906, 80 cases have been prepared and pre- sented to the Supreme Judicial Court for the Commonwealth, 2 cases have been presented to the Supreme Court of the United States, and 1 is now pending in that court.
From the fact that most of the suits for damage caused by the exercise of the power of eminent domain by the several State boards and commissions have been concluded, less trial work has been required of the department during the last few years ; but, upon the other hand, the work connected with other matters, such, for instance, as suits to secure the filing of various returns required by law and the collection of taxes and other sums of money due the Commonwealth, and consul- tations with and oral advice to State officers, boards and com- missions, has become very much heavier; and it is apparent that, although the nature of the work to be performed by the department may change from time to time, to accord with legislative requirements, its volume is not likely to diminish.
In retiring from office, I desire to express my obligation to
xxiv ATTORNEY-GENERAL'S REPORT. [Jan. 1911.
mj assistants, Frederic B. Greenhalge, Esq., Fred T. Field, Esq., and Andrew Marshall, Esq., who, during the five years of my incumbency, have performed the duties assigned to them with ability, and their fidelity to the interests of the Commonwealth deserves high praise.
Annexed to this report are the principal opinions submit- ted during the current year.
Respectfully submitted,
BA'NA MALOi^E,
Attorney-General.
OPINIONS.
Industrial Education — Independent Industrial Schools — State Board of Education — Puhlic Schools — Cities and Towns.
The provisions in sections 2 and 3 of chapter 505 of the Acts of 1906 for the establishment of independent industrial schools, for the maintenance of which the Commonwealth has in part to reimburse the municipalities by which such schools are established, do not create distinct classes of schools after establishment, but rather prescribe methods by which such schools may be created, and contemplate industrial schools, the establishment of which has been initiated and superintended by the Commission on Industrial Education, or by its successor, the State Board of Education, or has been provided for by the municipality in which such school is located.
An independent industrial school, so established, must be in addition to, and not a part of, the public school system of the city or town where such school is located.
Jan. 8, 1910.
Hon. Frederick P. Fisii, Chairman, State Board of Education.
Dear Sir : — You request my opinion upon the question whether or not schools which had been maintained in certain cities as evening schools, in which industrial education had to some extent been introduced, and which were abandoned by such cities and then established by the Commission on Industrial Edu- cation as independent industrial schools, to be carried on in co- operation with the respective cities, are independent industrial schools within the meaning of St. 1906, c. 505, and acts in amendment thereof or addition thereto.
St. 1906, c. 505, was inartificially drawn in the first instance, and has been frequently amended without apparent effort to bring such amendments into harmony with the existing pro- visions of law. It seems to me, however, that chapter 505 con- templated that the commission should initiate and superintend the establishment of, and the municipalities should provide, in- dustrial schools which should be independent of and in addition to the public or common schools required by law to be established and maintained by the various cities and towns of the Common- wealth, and that the commission should have a general superin- tendence over the whole field of industrial education, and should
2 ATTORNEY-GENERAL'S REPORT. [Jan.
have full jDower with respect to the disbursement of all money, whether appropriated by a municipality or by the Common- wealth, for industrial education. See St. 1908, c. 572.
St. 1909, c. 540, amended section 5 of chapter 505 of the Acts of 1906, which now reads as follows : —
'Upon certification by the board of education to the auditor of the eommon^^'ealth that a city, town or district, either by moneys raised by local taxation or by moneys donated or contributed, has main- tained an independent industrial school, the commonwealth, in order to aid in the maintenance of such schools, shall pay annually from the treasury to such cities, towns or districts a sum equal to one half the sum raised by local taxation for this puriDose: provided, that no payment to any city or town shall be made except by special aiDpropriation by the legislature.
Chapter 457 of the Acts of 1909 provides for the consolidation of the Board of Education and the Commission on Industrial Education, and there appear to be no provisions in the statute which affect the powers of the Board of Education, as successor to the Commission on Industrial Education, with respect to that branch of its work.
After some consideration of the subject, I am of opinion that the independent industrial schools for the maintenance of which the Commonwealth is in part to reimburse the municipalities by which such schools are established, are industrial schools the establishment of which has been initiated and superintended by the commission in the first instance, or by its successor, the State Board of Education, or has been provided for by the municipality in which it is located; and that the provisions of sections 2 and
3 of said chapter 505, with respect to initiating the establishment of and providing for such schools, do not refer to distinct classes of schools after establishment, but to the methods by which inde- pendent schools may be set in motion. I am further of opinion that our legislation clearly contemplates a course of instruction and a class of schools in addition to the public school S3^stem as established by law in this Commonwealth, and that an independ- ent industrial school cannot be a part of the public school system of any municipality. What was apparently done by the Com- mission on Industrial Education was to arrange with a munici- pality that a part of the public school system, in which more or less industrial education had been introduced, should be aban- doned by the city and taken over by the commission as an inde-
1911.] PUBLIC DOCUMENT — No. 12. 3
pendent industrial school. In no case does it appear that an independent school was established in addition to the educational facilities already maintained in any municipality, but, on the contrary, such municipality discontinued a branch of its public school system, which was then, with some changes in courses of instruction, taken over as an independent school. This, in my opinion, was not the intent of the statute, since in no case was an independent school established. The only effect of the action so taken was to transfer the control and the responsibility for the maintenance of an existing school or educational institution; and where the statute contemplated opportunities in the direction of industrial studies in addition to the educational opportunities offered by the public schools, it results that the industrial courses are offered more or less at the expense of the instruction in the public schools, as such. I am of opinion that this course was not what the statute contemplated when it authorized the commission to initiate and superintend the establishment of industrial schools. If schools such as you describe are independent schools within the meaning of the statute, the cities and towns by which they are maintained may, of course, be reimbursed, and this reimbursement would extend to section 4 of chapter 572 of the Acts of 1908. If they are not, and from the facts presented to me they appear not to be, no reimbursement can be had. Very truly yours,
Daxa Malone, Attorney-General.
Savings Bank — National Banh or Trust Company — Connected Offices — Elevator or Dumh-waiter.
A connection between a savings bank having an office upon the second floor of a building and a national bank or trust company upon the floor below by means of a small lift or dumb-waiter, is forbidden by the provision of St. 1908, c. 590, § 19, that "no savings bank shall occupy the same office or suite of offices with a national bank, trust company or other bank of discount, nor any office directly connected by means of doors or other openings in partitions with the office or suite of offices used or occupied by any such national bank, trust company or other bank of deposit."
Jan. 18, 1910. Hon. Arthur B. Chapin, Bank Com.missioner.
Dear Sir: — You ask my opinion as to whether section 19 of chapter 590 of the Acts of 1908 is violated where there is a con- nection between a savings bank, having an office on the second
4 ATTORNEY-GENERAL'S REPORT. [Jan.
floor of a building, and a national bank or trust company under- neath, occupying the first floor, by means of a dumb-waiter or small lift, sufficiently large for the transportation of money or securities by an opening through the floor, but not large enough for the use of a person.
St. 1908, c- 590, § 19, is as follows: —
No savings bank shall occupy the same office or suite of offices with a national bank, trust company or other bank of discount, nor any office directly connected by means of doors or other openings in partitions with the office or suite of offices used or occupied by any such national bank, trust company or other bank of discount. Any such corporation ^dolating■ the provisions of this section shall be punished by a fine of not more than five hundred dollars.
The law provides that a savings bank shall not have an office directly connected by means of doors or other openings in parti- tions with the office occupied by a national bank or trust company.
I am of opinion that in the case described by you there is such a connection, and that the law was intended to, and does, prohibit such connection. I do not see how such an opening can be made in the ceiling of the room, so as to connect the two institutions, if it cannot be made in the sides. I think the word " partition '' is broad enough to cover both cases, and such connection is therefore prohibited by the statute.
Very truly yours,
Dana Maloxe, Attorney-General.
Building Regulations — City of Boston — Boston State Hos- pital.
The Boston State Hospital, of which the custody, control and manage- ment are vested, under the provisions of St. 1909, c. 504, $§ 14-23, in the State Board of Insanity and the trustees of said institution, is not subject to the inspection and regulation of the officials of the city of Boston with relation to gas, electric lighting and plumbing therein.
Jan. 27, 1910. Owen Copp, M.D., Executive Officer, State Board of Insanity.
Dear Sir : — You have requested my opinion as to whether the Boston State Hospital is subject to the regulation and inspection of the officials of the city of Boston with relation to gas, electric lighting and plumbing connected with the institution.
1911.] PUBLIC DOCUMENT — No. 12. 5
By the provisions of St. 1909, c. 504, §§ 14-23, the custody, management and control of the Boston State Hospital are en- trusted to the State Board of Insanity and to the trustees of the hospital. Upon the State Board of Insanity are also imposed the duties of supervision, of approving plans and specifications for buildings, of making frequent visitations and careful inspections.
Since the Commonwealth has taken upon itself the entire custody and management of the property in question, and has by the provisions of the statute referred to regulated the conduct of its officers and agents in that custody and management, it must be considered to have retained these matters within its special and peculiar jurisdiction.
The statutes providing for regulation and inspection by offi- cials of the city of Boston constitute a delegation of the police power of the Commonwealth, and that delegation is to be strictly construed. It is a presumption of law that the Legislature, in delegating that power, had primarily in view the regulation of the conduct .of the citizen and not that of the Commonwealth. Therefore, while the provisions of the statutes with reference to regulation and inspection by city officials are general in their terms, and do not expressly exclude from their scope any property within the limits of the city, there is an implied exception of the property owned and controlled by the Commonwealth itself, and retained, through the provisions of the special statute cited, under its own jurisdiction. See I Op. Atty.-Gen., 290; Teasdale v. Neivell, etc., Construction Co., 192 Mass. 440.
I am therefore of opinion that your question is to be answered in the negative.
Very truly yours,
Dana Malone, Attorney-General.
Taxation — Property omitted from Annual Assessment — Re- moval of Taxpayer from the Commonwealth. Under the provisions of St. 1909, c. 490, part I, § 85, an assessment of taxes upon property omitted from the annual assessment may be made, although the person assessed has removed from the Common- wealth prior to December 15.
Feb. 7, 1910. Hon. William D. T. Trefry, Tax Commissioner.
Dear Sir : — You request my opinion as to whether the assess- ment of taxes authorized by St. 1909, c. 490, part I, § 85, upon
6 ATTORNEY-GENERAL'S REPORT. [Jan.
property omitted from the annual assessment, may be made if the person assessed has removed from the Commonwealth prior to December 15th. I assume, of course, that such person was a resident of the Commonwealth on the preceding 1st of May. The statute is as follows : —
If the real or personal estate of a person, to an amount not less than one hundred dollars and liable to taxation, has been omitted from the annual assessment of taxes in a city or town, the assessors shall between the fifteenth and twentieth days of December next en- suing assess such person for such estate. The taxes so assessed shall be entered on the tax list of the collector who shall collect and pay over the same. Such additional assessment shall not render the tax of such city or town invalid although its amount, in consequence thereof, shall exceed the amount authorized by law to be raised.
In my opinion, the assessment may be made. It is made as of May 1, and " is not to be considered as a new and independent assessment, but simply as the correction of a mistake in the regu- lar taxation; . . . the tax of a tax-paj^er for the year is but a single tax, and a single assessment." Noycs v. Hale, 137 Mass. 266, 271; Harwood v. North Broolffield, 130 Mass. 561. I find no jurisdictional objection to the correction of a tax assessment in the fact of a change of residence by the person assessed. Very truly yours,
Dana Malone, Attorney-General.
Constitutional Law — Constitution of the United States — Amendment — Income Tax.
A proposed amendment to the Constitution of the United States, vesting in Congress " the power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several States, and without regard to any census or enumeration," was in- tended to empower Congress to lay and collect taxes on incomes without the restriction imposed by the Constitution of the United States in article I., § 8, that " all duties, imposts and excises shall be uniform throughout the United States," and $ 9, that " no capi- tation, or other direct tax, shall be laid, unless in proportion to the census or enumeration hereinbefore directed to be taken."
1911.] PUBLIC DOCUMENT — No. 12. 7
Feb. 9, 1910.
C. H. Brown, Esq., House Chairman, Committee on Federal
Relations. Dear Sir : — I am in receipt of a communication from you, dated February 7, in which, by direction of the committee on federal relations, you submit certain questions with relation to a joint resolution of the Congress of the United States proposing an amendment to the Constitution of the United States, which amendment is now before that committee, and is as follows : —
Article XVI. The Congxess shall have jDOwer to lay and col- lect taxes on incomes, from whatever source derived, without apportionment among the several States, and without regard to any census or enumeration.
Your communication states that the committee on federal rela- tions requires my opinion upon the " interpretation of the phrase- ology of the proposed amendment," and also requests me "to furnish an outline of the probable effect and operation of such tax, if levied, especially with reference to the existing laws of this Commonwealth on the subject.'^ I am advised that the precise point to which your inquiry is directed is to so much of the pro- posed amendment as purports to authorize Congress to lay and collect taxes on incomes "' without apportionment among the sev- eral States, and without regard to any census or enumeration."
The Constitution of the United States, in article I., section 8, among other provisions, empowers Congress "to lay and collect taxes, duties, imposts and excises," but imposes a limitation that " all duties, imposts and excises shall be uniform throughout the United States." By section 9 of the same article it is provided that " No capitation, or other direct tax, shall be laid, unless in proportion to the census or enumeration hereinbefore directed to be taken." By section 2 of article I. it is provided that : —
Representatives and direct taxes shall be apportioned among the several states which may be included within this Union, ac- cording to their respective numbers, which shall be determined by adding to the whole number of free persons, including those bound to service for a term of years, and excluding Indians not taxed, three-fifths of all other persons. The actual enumeration shall be made within three years after the first meeting of the congress of the United States, and within every subsequent term of ten years, in such manner as they shall by law direct.
8 ATTORNEY-GENERAL'S REPORT. [Jan.
Taxes levied by Congress, therefore, if direct taxes, must be levied in proportion to the census or enumeration provided for in section 2 of article I. of the Constitution of the United States; and if indirect taxes, they must be subject to the qualification imposed by section 8 of the same article, — that they shall be uniform throughout the United States. The distinction between the two classes of taxes is w^ell expressed in the case of Polloch v. Farmers' Loan & Trust Co., 157 U. S. 429, where, in an opinion by Chief Justice Fuller (page 557), it is stated: —
Thus, in the matter of taxation, the Constitution recogiiizes the two great classes of direct and indirect taxes, and lays down two rules h\ which their imposition must be governed, namely: the rule of apjDortionment as to direct taxes; and the rule of uniformity as to duties, imposts and excises.
The first question to be considered is whether a tax on the rents or income of real estate is a direct tax within the meaning of the Constitution. . . . but a tax upon property holders in respect of their estates, whether real or personal, or of the income yielded by such estate, and the jDajTuent of which cannot be avoided, are direct taxes.
The court, in this case, decided that a tax levied by Congress upon the income from real estate, like a tax upon the realty itself, was a direct tax, and that the statute under consideration (28 Stat. 509, c. 349), so far as it purported to levy a tax upon income so derived, was unconstitutional.
Upon a rehearing of the same case (158 U. S. 601), the court held that the tax laid by the statute above referred to, upon income derived from real estate and from invested personal prop- erty, was invalid, for the reason that it constituted a direct tax, which could not be levied without apportionment among the sev- eral States, as provided in the Constitution.
The purpose of the proposed amendment to the Constitution is, therefore, as it expressly states, to empower Congress to lay and collect taxes on incomes, without the restriction imposed by the constitutional provisions above stated, — that there shall be an apportionment among the several States, according to their in- habitants, to be determined by an enumeration made by the United States.
The efl^ect and operation of an .income tax laid by Congress under authority of the proposed amendment, if adopted, must be matter of pure conjecture, and must remain such until the pas-
1911.] PUBLIC DOCUMENT — No. 12. 9
sage of an act upon which an opinion may be based. It may be said, however, that the only effect which such an act could have with reference to the existing laws of this Commonwealth on the subject, would be the imposition of an added burden of taxation upon those persons who fell within its provisions. Very truly yours,
Dana Malo2ste, Attorney-General.
Hours of Lahor — Mercantile Establishment — Employment of Women — Manager of Deimrtment.
St. 1909, c. 514, § 47, which provides that " no child and no woman shall be employed in laboring in a mercantile establishment more than fifty-eight hours in a week," does not prohibit the employment in such establishment of a woman as the manager of a large depart- ment, entrusted with the control and supervision of numerous persons employed therein, and whose duties require the exercise of judgment and discretion, and do not necessarily involve either manual labor or labor performed within fixed hours.
Feb. 14, 1910.
Gen. J. H. Whitney, Chief, Massachusetts District Police.
Dear Sir : — In your letter dated February 3 you request my opinion on the question whether or not section 47 of chapter 514 of the Acts of 1909, which, so far as material, provides that " no child and no woman shall be employed in laboring in a mercan- tile establishment more than fifty-eight hours in a week," extends to and includes " a woman employed by a mercantile establish- ment as the manager and suj^erintendent of a special department in such establishment, said woman being the buyer for such de- partment, and having, at times, as many as four hundred em- ployees under her direction, consisting of men, women and minors: she having no special hours for arriving at or leaving such establishment, the times necessary for her to be present being determined by herself.''
I have no hesitation in advising you that the statute to which you refer is not applicable to a woman who is a manager and superintendent of a large department, entrusted with the control and supervision of numerous persons employed therein, and whose duties require the exercise of judgment and discretion, and do not necessarily involve either manual labor or labor performed within any fixed and definite hours. A^ery truly yours,
Dakt"a Malone, Attorney-General.
10 ATTORNEY-GENERAL'S REPORT. [Jan.
Civil Service — State Boards, Departments or Commissions — Authority to require Special Qualifications in Applicants for Appointment or Employment. No State board, department or commission is authorized to require of applicants for appointment or employment qualifications other than those required by the civil service law and rules, and the Civil Ser- vice Commission in its discretion may or may not accede to a requi- sition calling for special qualifications.
Feb. 21, 1910.
To the Hon. Joseph Walker, Speaker of the House of Repre- sentatives.
Sir : — I have the honor to acknowledge the receipt of an order adopted by the Honse of Representatives, which reads as fol- lows : —
Ordered, That the Attorney-General inform the House of Repre- sentatives what boards, departments and commissions, if any, of the Commonwealth can specially require of applicants for positions under them qualifications other than required by the Civil Service Commission, and to what extent they may go in those qualifications; also, to what extent the Civil Service Commission are bound to accede to requisitions made for certain qualifications by boards, de- partments and commissions in making up or advertising notices of examinations for applicants for positions so qualified by depart- ments, boards and commissions.
In reply thereto I would inform the Honorable House of Rep- resentatives that section 6 of chapter 19 of the Revised Laws provides : —
The commissioners shall from time to time prepare rules regu- lating the selection of persons to fill appointive positions in the government of the commonwealth and of the several cities thereof and the selection of persons to be employed as laborers or otherwise in the service of the commonwealth and said several cities, and alter- ing, rescinding, amending or adding to the rules now established. Such rules may be of general or limited application and shall take effect only when approved by the governor and council.
In pursuance of the authority given the Civil Service Commis- sion by said section, said commission has adopted certain rules. The rule relating to special qualifications, under which the com- mission acts, is Rule 22, section 1 : —
1911.] PUBLIC DOCUMENT — No. 12. 11
Whenever any apiDointing officer shall make requisition not ex- 13ressly calling for women, the commission shall certify from such list as it shall deem suitable only the names of all veterans who have passed the examination for the position sought, in the order of the respective standing of such veterans upon the eligible list, and the jDOsition, if filled, must be filled by the appointment and employment of some veteran so certified, and in case there is no such veteran upon the list, then the commission shall certify, from such list as it shall deem suitable, the names of the three persons most eligible. If in any requisition a request shall be made for the certification of persons possessing a special qualification or experience, the commis- sion maj^ in its discretion include in the list of names certified the name of one or more persons possessing such special qualification or experience.
I am informed that the practice of the Civil Service Commis- sion is as follows : when a requisition is received from an appoint- ing official to fill a vacancy, the commission certifies from such list as it deems most suitable, first certifying the names of all veterans, and if there are no veterans, next the names of the three persons standing highest on the list, who have signified a willing- ness to accept such position at the rate of pay stated in the requi- sition. If the appointing official states in his requisition that he desires persons possessing special qualifications, the commission acts upon his request, either granting or refusing it, after consid- eration of the reasonableness of the request, the public needs in general, the special needs of the vacant position, the respective rights of the other eligibles on the list, and the question whether such request appears to be an attempt to reach some particular person on the list, in evasion of the intent of the civil service law. If appointing officials ask for more extreme special qualifications than the commission considers reasonable, or than it is advised by its experts are reasonable, it prepares its examinations irre- spective of such requests. Examination papers, when upon tech- nical subjects, are prepared by experts, or persons technically or specially fitted by training or experience to perform the task. Thus, civil engineering papers are prepared largely by civil engineers outside of the office of the commission ; visitors' papers are prepared by persons specially trained in charitable work; papers for architectural positions are prepared by architects.
In reply to the specific questions asked by the Honorable House of Eepresentatives, as to what boards, departments and commis- sions, if any, of the Commonwealth, can specially require of appli-
12 ATTORNEY-GENERAL'S REPORT. [Jan.
cants for positions under them qualifications other than required by the Civil Service Commission, and to what extent they may go in those qualifications, I would say that no boards, depart- ments and commissions of the Commonwealth can specially re- quire of applicants qualifications other than those required by the civil service law and rules; and as to what extent the Civil Service Commission is bound to accede to requisitions made for certain qualifications by boards, departments and commissions in making up or advertising notices of examinations for appli- cants for positions so qualified by departments, boards and com- missions, I would inform the Honorable House of Representa- tives that the civil service law and rules do not in any case bind or make it compulsory upon the Civil Service Commission to accede to such requisitions. The law and rules give the commis- sion the right and authority to so accede at its discretion ; and in the exercise of its discretion it should be governed by the needs of the public service, as presented by the appointing officials or by others specially fitted to advise with it in the matter. Very truly yours,
Dana Maloxe, Attorney-General.
Constitutional Law — Great Pond — Biglit of Legislation to determine Height at which Water shall be maintained.
It is within the constitutional power of the Legislature to pass an act establishing a point upon the shores of a great pond below which the waters therein shall not be drawn by persons entitled to the use thereof, if adequate provision is made for compensation if the condition thus established interferes with vested rights of riparian owners, or affects prescriptive or granted rights to lower the waters of such ponds.
March 10, 1910.
Hon. Clifford B. Bray, Senate Chairman, Joint Standing Com- mittee on Harbors and Public Lands.
Dear Sir: — You inquire, on behalf of the joint standing committee on harbors and public lands, w^hether or not a proposed act, entitled " An Act relative to establishing a low-water mark in Lake Attitash in the towns of Amesbury and Merrimac," would be legal and constitutional.
This bill provides, in section 1, that : —
The low-water mark in Lake Attitash, situated in the towns of Amesbury and Merrimae, is hereby established at the low-water mark
1911.] PUBLIC DOCUMENT — No. 12. 13
where the lake originally discharged into Powow river at the flume at Tuxbury's pond; the low-water mark being the bed of the brook at the bridge, so called, the original discharge of the lake into Tux- bury's pond.
In sections 2 and 3 it is in substance provided that the Board of Harbor and Land Commissioners shall fix the elevation of such low-water mark with reference to some suitable base, and duly record the same; and that such Board, subject to the ap- proval of the Governor and Council, shall take, by eminent do- main or otherwise, such land at the outlet of the lake as may be necessary, and shall construct a suitable dam to prevent the draw- ing of the water below the mark so established.
Section 4 provides, in part, that : —
The commonwealth shall pay all damages to property sustained by any person or corporation by the taking of any land, right of way, water right or easement or by any other thing done under the authority of this act.
and due provision is made for the determination of such damage and for the vesting of title of the property so taken in the Com- monwealth.
By section 6 it is provided that all expenses incurred by said Board under the provisions of this act shall be reimbursed to the Commonwealth by the towns of Amesbury and Merrimac, the proportion to be determined apparently by the Board of Harbor and Land Commissioners.
Your letter further states that the passage of this act is opposed by the Hamilton Woolen Company, located in the town of Ames- bury, on the ground that it is the owner and assignee of a grant made by said town of the right to draw the waters of Lake Atti- tash below the level to be established, and that it has acquired further rights in the premises by prescription.
The form of the proposed act appears to have been copied from chapter 539 of the Acts of 1909, which was an act to establish a low-water mark in Lake Quannapowitt in the town of Wakefield. The determination of the precise location of the "low-water mark " upon the shores of a great pond, in its ordinary signifi- cation, is ordinarily a question of fact as to where upon such shores may be found the point below which the waters are not accustomed to fall. See Paine v. Woods, 108 Mass. 160, 171 ;
14 ATTORNEY-GENERAL'S REPORT. [Jan.
Waterman v. Johnson, 13 Pick. 261, 265; West Eoxbury v. Stod- dard, 7 Allen, 158, 167; East Boston Co. v. Commofiwealth, 203 Mass. 68.
It appears, however, from section 3 of the proposed act, that its real purpose is to establish a point upon the shores of Lake Attitash below which the waters therein shall not be drawn by persons entitled to the use thereof. This, in my opinion, is within the power of the Legislature. See Attorney-General v. Jamaica Pond Aqueduct, 133 Mass. 361. It follows, therefore, that the passage of an act establishing the height at which the water in a great pond must be permanently maintained, so far as concerns the use thereof, which is, in my opinion, the true purpose and effect of the act under consideration, is within the constitutional power of the Legislature, if adequate provision is made for compensation if the condition thus established inter- feres with vested rights of riparian owners, or affects prescriptive or granted rights to draw lower the waters of the pond. See Attorney-General v. Revere Copper Co., 152 Mass. 444; R. S., c. 119, § 12; St. 1867, § 275. In this instance the proposed act undoubtedly contains a clause which provides compensation for damage occasioned by an}i:hing which may be done under its provisions, which would apply if private rights in land or water rights were affected by the establishment of the so-called '^ low- water mark.'^
I desire to point out, however, that if, as I am advised, the Hamilton Woolen Company claims to have prescriptive or other rights to draw the water of Lake Attitash below the low-water mark now to be designated, the Commonwealth would undoubt- edly be required to engage in extensive litigation for the deter- mination of such claim, which, if established, might require the towns of Amesbury and Merrimac to reimburse to the Common- wealth a very considerable sum as damages for the interference therewith. In view of the fact that the existing rights of the Hamilton Woolen Company, or of any other persons who may claim the right to use the waters of Lake Attitash, might be determined by an information brought by the Attorney-General, and any unwarranted use thereof be terminated {Attorney-Gen- eral V. Jamaica Pond Aqueduct, supra; Attorney-General v. Re- vere Copper Co., supra), it should be carefully considered whether or not it is expedient to pass statutes like St. 1909, c. 539, or the act now proposed, which provide compensation for damasres. without ascertaininsf to what extent the Commonwealth
1911.] PUBLIC DOCUMENT — No. 12. 15
or the several towns interested therein may be called upon to re- imburse persons or corporations for damages to property sus- tained by anything done under the authority of their provisions. Very truly yours,
Dana M alone, Attorney-General.
Constitutional Laiv — Constitution of the United States — Dis- crimination — Proposed Act forbidding Women under Twenty-one to enter Chinese Restaurants. A bill providing that " it shall be unlawful for any woman under twenty- one years of age to enter a Chinese restaurant or hotel or to be served with food or drink therein," and that " it shall be unlawful for the proprietor of any such hotel or restaurant to admit any woman under twenty-one years of age thereto or to serve her with food or drink therein," and further providing that "violations of this act shall be punished by fine or imprisonment, at the discre- ' tion of the court," is in effect a discrimination against the Chinese by reason of their nationality, and therefore, if enacted, would be in violation of the Fourteenth Amendment to the Constitution of the United States, and therefore unconstitutional and void.
April 11, 1910.
Chaining H. Cox, Esq., Chairman of the Committee on Bills in the Third Reading. Dear Sir : — I have to acknowledge the receipt of a communi- cation in which you state that the committee on bills in the third reading desires my opinion upon the constitutionality of House Bill 1372, entitled, " An Act relative to the admission of women under twenty-one to certain restaurants." This act provides, in section 1, that : —
It shall be unlawful for any woman under twenty-one years of age to enter a Chinese restaurant or hotel, or to be served with food or drink therein; and it shall be unlawful for the proprietor of any such hotel or restaurant to admit any woman under twenty-one years of age thereto, or to serve her with food or drink therein.
Section 2 is as follows : —
Violation of this act shall be punished by fine or imprisoment, at the discretion of the court.
16 ATTORNEY-GENERAL'S REPORT. [Jan.
The proposed act does not define what constitutes " a Chinese restaurant or hotel," but I assume that by the words quoted it was intended to designate a restaurant or hotel maintained by Chinese, in which food is prepared and served in the Chinese manner, and that it does not extend to or include restaurants or hotels kept by others than Chinese.
If the proposed act is to be sustained, it must be as an exercise of the police power, which includes all matters '" which affect the lives, hmbs, health, comfort and welfare of all in their persons and their property '^ (CommomveaUh v. Bearse, 132 Mass. 542) ; and of these matters the Legislature must, in the first instance, be the judge. As was said by Chief Justice Shaw, in Common- loealth V. Alger, 7 Cush. 52, at page 102: —
Having once come to the conclusion that a case exists, in which it is comjDetent for the Legislature to make a law on the subject, it is for them, under a high sense of duty to the public and to indi- viduals, with a sacred regard to the rights of property and all other private rights, to make such reasonable regulations as they may judge necessary to protect public and j^rivate rights, and to impose no larger restraints upon the use and enjoyment of private property, than are in their judgment strictly necessary to preserve and protect the rights of others.
The exercise of this power is, however, subject to certain limi- tations. The purpose for which it is invoked must fall within those above enumerated, and the means and manner of its appli- cation must be reasonable, and must affect equally all persons and property under the same circumstances and conditions. The Legislature may not, under the guise of the police power, enact statutes which operate for or against any particular persons within the same general class and under the same circumstances. Barhier v. Connolly, 113 U. S. 27; Soon Hing v. Crowley, 113 U. S. 703. Legislation which discriminates against any person in respect of his freedom of action or enjoyment of property is in violation of that part of the Fourteenth Amendment of the Constitution of the United States which provides : —
nor shall any state deprive any person of life, liberty, or property, without due process of law, nor deny to any person within its juris- diction the equal protection of the laws.
The protection afforded by this provision extends to all per- sons within the Commonwealth, and may be enforced by appro-
1911.] PUBLIC DOCUMENT — No. 12. 17
priate legislation of Congress. As was stated in Yick Wo v. Hopl'ins, lis U. S. 356, at page 369: —
These provisions are universal in their application to all persons within the territorial jurisdiction, without regard to any differences of race, of color or of nationality; and the equal protection of the laws is a pledge of the protection of equal laws. It is accordingly enacted by § 1977 of the Revised Statutes, that " all persons within the jurisdiction of the United States shall have the same right in every State and Territory to make and enforce contracts, to sue, be parties, give evidence, and to the full and equal benefit of all laws and proceedings for the security of persons and property as is enjoyed by white citizens, and shall be subject to like punishment, pains, penalties, taxes, licenses, and exactions of every kind, and to no other."
If the proposed act results in an unfair or unreasonable limita- tion upon the rights and privileges of Chinese within the Com- monwealth to hold property and to do business therein, or un- justly discriminates against them as a class, it is in contravention of the amendment above quoted, and is, therefore, void.
To justify the bill now before me, it would be necessary to show that restaurants or hotels kept by Chinese may, as a class, be distinguished from all other restaurants or hotels, with respect to the danger to women under the age specified who may resort to them for food or entertainment. It is not enough that in individual cases restaurants or hotels kept by Chinese, by reason of the manner in which they were maintained, have been found to be dangerous to the morals of such women, and therefore, to the public ; for without doubt as much may be said of some hotels or restaurants kept by others than Chinese. The statutes already require innholders and common victualers to secure a license before transacting business, and in individual cases this license may be withheld if the public good does not require its issuance. E. L., c. 102, §§ 1, 2. In order to justify a restriction applicable alone to restaurants or hotels kept by Chinese, it must appear that such restaurants or hotels, as a class, by reason of being maintained by Chinese, are more dangerous to the morals of the public than all other restaurants or hotels. If such is not the fact, the proposed act in operation and effect discriminates against the Chinese as such, and is unconstitutional. There are no facts before me from which such a distinction may properly be drawn; and I am constrained to the opinion that the pro-
18 ATTORNEY-GENERAL'S REPORT. [Jan.
posed bill, in effect, discriminates against the Chinese by reason of their nationalit}', and therefore, if passed, would be unconsti- tutional and void.
Very truly yours,
Dana Malone, Attorney-General
Firemen s Relief Fund — Injuries suffered in the Performance of Duty — Drill or Exercise of Horses.
E. L., e. 32, § 73, as amended by St. 1903, c. 253, creating a firemen's relief fund, to be used " for the relief of firemen . . . who may be injured in the performance of their duty at a fire or in going to or returning from the same," does not authorize the use of such fund for the relief of firemen who may be injured while taking part in drill, or while exercising the horses of the department by order of the superior officers.
April 21, 1910.
D. Arthur Burt, Esq., Secretary, Board of Commissioners of the Firemen's Relief Fund.
Dear Sir : — You have asked my opinion as to whether sec- tion 73 of chapter 32 of the Revised Laws, as amended by chapter 253 of the Acts of 1903, may properly be interpreted to authorize payments from the firemen's relief fund for the relief of firemen who are injured, not in the performance of their duty at a fire or in going to or returning from the same, but in the perform- ance of their duty at a fire drill, w^hich has been instituted for the purpose of increasing the efiicieney of the fire department, or in exercising the horses of the department, or in doing similar things by order of the superior officers of the department.
The statute provides as follows : —
Such fund shall be used for the relief of firemen, whether mem- bers of said association or not, who may be injured in the perform- ance of their duty at a fire or in going to or returning from the same, and for the relief of the widows and children of firemen killed in the performance of such duty, in the manner and to the amount determined by a board of five persons, . . .
In my opinion, the statute may not be so interpreted. Its language is clear, and the scope of its provisions is definitely limited by that language.
Firemen who are injured while taking j^art in a drill, or while exercising the horses of the department by order of the superior
1911.] PUBLIC DOCUMENT — No. 12. 19
officers, may undoubtedly be considered as having been injured in the performance of their duties as firemen; but the statute, as it stands, makes provision for the relief of those only who are injured in the performance of certain specified duties, namely, duties performed at a fire or in going to or returning from the same.
Very truly yours,
Dan"a Malone, Attorney-General.
Constitutional Law — Taxation — Boston Railroad Holding Company — Excise — Bonds — Exemption from Local Tax- ation. A bill which establishes a special and distinct method for the taxation of the Boston Eailroad Holding Company, incorporated under the provisions of St. 1909, c. 519, for the sole purpose of acquiring and holding the capital stock, bonds and other evidences of indebtedness , of the Boston & Maine Railroad, and of voting upon the stock and collecting and receiving dividends and interest upon the stock, bonds and other evidences so acquired and held, by imposing an excise tax upon such corporation and exempting its bonds from local taxation, is objectionable upon constitutional grounds; first, because the fran- chise to acquire and hold stock, bonds and other securities, exercised by such corporation, is not to be distinguished from the franchises of other corporations which have been or may be organized for sim- ilar purposes, and the imposition of such excise upon a single cor- poration, therefore, would not be reasonable, within the meaning of article IV., section I., chapter I., part the second of the Constitution of Massachusetts, which authorizes the Legislature to impose and levy reasonable duties and excises ; and second, because there is no valid distinction between the bonds of such corporation and the bonds of any other business corporation which may hold securities of like character, and the exemption from taxation of such bonds would have an effect to render the general tax on property throughout the Commonwealth unequal and disproportionate, and so be obnoxious to the Constitution; and the creation of such exemption, therefore, would exceed the constitutional authority of the Legislature " to im- pose and levy proportional and reasonable assessments, rates, and taxes, upon all the inhabitants of, and persons resident, and estates lying, within the said Commonwealth," as defined in the Constitution of Massachusetts, part the second, chapter I., section I., article IV.
April 22, 1910. Hon. Joseph Walker, Chairman of the House Committee on Mules. Sir : — ^ I am in receipt of your communication of April 4, which is as follows : —
20 ATTORNEY-GENERAL'S REPORT. [Jan.
The committee on rules on the part of the House has decided to submit to you the enclosed bills. They Avish your opinion upon their constitutionality. If these particular bills are not constitutional, can you suggest such modification, carrying out the jDurpose of the bills, as will render them constitutional, either by making the bills general, or in any other way ?
The bills to which you refer are alternative drafts of an act relating to the taxation of the Boston Railroad Holding Com- pany. This company was incorporated under the provisions of St. 1909, c. 519, " for the sole purpose of acquiring and holding the whole or any part of the capital stock, bonds and other evi- dences of indebtedness of the Boston and Maine Railroad, and of voting upon all certificates of stock so acquired and held, and of receiving and collecting dividends and interest upon said stock, bonds and other evidences of indebtedness." (Section 1.)
The corporation so organized was express^ made subject to substantially all the provisions of St. 1903, c. 437, known as the Business Corporation Law, and acts in amendment thereof, so far as applicable to domestic corporations, including the provi- sions therein which relate to taxation, which now appear in St. 1909, c. 490, part III. The act of incorporation above cited imposes certain limitations upon the powers of the Boston Rail- road Holding Company which do not apply generally to business corporations. Such are the provisions that a majority of the officers and directors of the Boston Railroad Holding Company shall be citizens of Massachusetts, that the principal office and place of business of such corporation shall be in the city of Bos- ton, and that all meetings of the directors shall be held in this Commonwealth (section 2) ; that the stock of the Boston & Maine Railroad which may be acquired by the Boston Railroad Holding Company shall not be sold by it without express authority from the Legislature, and that the bonds, notes or other evidences of indebtedness of such railroad acquired by such company shall not be disposed of without the approval of the Board of Railroad Commissioners (section 3) ; and tliat the shares of stock of such compan}^ shall not be sold or transferred until they have been guaranteed by a railroad corporation incorporated under the laws of the Commonwealth (section 4). The Boston Railroad Holding Company is therefore a corporation organized under special law for a specific and limited purpose, subject to substan- tially all the provisions of the Business Corporation Law and to certain further express restrictions; and the single purpose for
1911.] PUBLIC DOCUMENT — No. 12. 21
which it was organized is doubtless one for which, apart from the prohibition in St. 1907, c. 585, § 1, which in my opinion, does not affect the question herein under consideration, a cor- poration might have been organized under the Business Corpora- tion Law.
The bills submitted to me make special provision for the taxa- tion of the Boston Eailroad Holding Company by name, and cannot apply to any other corporation now existing or which may hereafter be created. I quote them in full.
One draft is as follows : —
Section 1. The Boston Railroad Holding Company shall annu- ally between the first and tenth days of April make a return to the tax commissioner, under oath of its treasurer, setting forth as of the first day of April of the year in which the return is made : —
First, the total authorized amount of the capital stock of said Boston Railroad Holding Company; the amount issued and out- standing and the amount then paid thereon; the classes, if any, into which it is divided; the par value and number of its shares; the market value of the shares of its stock and of each class of its stock, if there are two or more classes;
Second, the total amount outstanding of the bonds, notes and other evidences of indebtedness of said Boston Railroad Holding Company ;
Third, the market value of all the shares of stock in other cor- porations held by said Boston Railroad Holding Company which, if owned by a natural person resident in this commonwealth, Avould not be liable to taxation.
Section 2. The tax commissioner shall estimate from the re- turns or otherwise the fair cash value of all of the shares consti- tuting the capital stock of said Boston Railroad Holding Company. To such value there shall be added the total amount outstanding of the bonds, notes and other evidences of indebtedness of said Boston Railroad Holding Company, and from the sum thereof there shall be deducted the market value of securities owned by it which if owned by a natural person resident in this commonwealth would not be liable to taxation. The remainder shall be taken for the 13urposes of this act as the true value of the corporate franchise of the said Boston Railroad Holding Company.
Section 3. The said Boston Railroad Holding Company shall annually pay an excise upon the value of its corporate franchise as determined above at the rate determined in the manner jDrovided in section forty-three of part III of chapter four hundred and ninety of the acts of the year nineteen hundred and nine; provided, however, that the total amount of tax to be i)aid by the said Boston
22 ATTORNEY-GENERAL'S REPORT. [Jan.
Railroad Holding Company in any year shall amount to not less than one-tenth of one per cent of the fair cash value of its capital stock at the time of said assessment as found by the tax com- missioner.
Section 4. No taxes shall be assessed in a city or town upon the shares in the capital stock, bonds or other evidences of indebted- ness of the said Boston Railroad Holding Company for state, county, city, town or other purposes, for any year for which the said Boston Railroad Holding Company shall pay to the treasurer and receiver general the excise upon its corporate franchise as herein provided.
Sectiox 5. This act shall take effect upon its passage.
The other draft, which contains a more detailed method of valuation, is as follows : —
Sectiox 1. The Boston Railroad Holding Company shall annu- ally between the first and tenth days of April make a return to the tax commissioner under oath of its treasurer setting forth as of the first day of April of the year in which the return is made : —
First, The total authorized amount of the capital stock of the corporation; the amount issued and outstanding and the amount then paid thereon; the classes, if any, into which it is divided; the par value and number of its shares; the market value of the shares of its stock or of each class of its stock if there are two or more classes.
Second, The total amount of the bonds, notes and other evidences of indebtedness of said Boston Railroad Holding Company and a statement of the market value of such bonds, notes or other evidences of indebtedness upon the said first day of AjDril.
Third, A statement in such detail as the tax commissioner may require of the market value as of said first day of April of all the shares of stock of other corporations owned by said Boston Rail- road Holding Company which shares if owned by a natural person resident in this Commonwealth would not be liable to taxation.
Section 2. The tax commissioner shall ascertain from the returns or otherwise the true market value of the shares of said Boston Railroad Holding Company and shall estimate therefrom the fair cash value of all of said shares constituting its capital stock on the preceding first day of April. The tax commissioner shall also ascer- tain from the returns or otherwise the true market value of all the bonds, notes and other evidences of indebtedness of said Boston Railroad Holding Company and shall estimate therefrom the fair cash value of all of such bonds, notes and other evidences of in- debtedness as of the preceding first day of April. The sum of such
1911.] PUBLIC DOCUMENT — Xo. 12. 23
fair cash value of the shares of stock and such fair cash vahie of the bonds, notes and other evidences of indebtedness of the Boston Railroad Holding Company shall for the purposes of this act be taken as the true value of its corporate franchise. From the value of the corporate franchise determined as above there shall be de- ducted the value as found by the tax commissioner of the securities owned by the Boston Railroad Holding Company which securities if owned by a natural person resident in this Commonwealth would not be liable to taxation. The value remaining after making the deduction herein provided shall be taken for the purposes of this act as the true value of the corporate excess of the Boston Railroad Holding Company.
Section 3. Said Boston Railroad Holding Company shall annu- ally pay to the treasurer and receiver-general an excise upon the value of its corporate excess as determined above at the rate pro- vided for in section forty-three of part III of chapter four hundred and ninety of the acts of the year nineteen hundred and nine; provided, however, that the total amount of the tax to be paid by said Boston Railroad Holding Company in any year shall amount to not less than one-tenth of one per cent of the value of the cor- porate franchise determined as is herein provided.
Section 4. No taxes shall be assessed in a city or town for State, county or town purjDOses upon the shares in the capital stock or upon the bonds, notes and other evidences of indebtedness of said Boston Railroad Holding Company in any year in which said com- pany shall pay to the treasurer and receiver-general the tax provided for by this act.
Section 5. This act shall take effect upon its passage.
The material difference between the two bills is that the mini- mum limit of taxation under the second is one-tenth of one per cent, of the value of the corporate franchise, w^hich is the sum of the fair cash value of the shares of stock and the fair cash value of the bonds, notes and other evidences of indebtedness of the corporation. The minimum limit in the first bill is one- tenth of one per cent, of the fair cash value of the capital stock alone. It would result from this difference that if the Boston Railroad Holding Company should issue large amounts of bonds, the minimum limit of taxation under the second bill would be much higher than under the bill first quoted ; and this difference is important, for the reason that it is unlikely, under either bill, that the tax will be in excess of the minimum therein established.
It is to be observed that neither bill pro\ddes a method for the collection of the tax imposed ; but I assume that this defect will
24 ATTORNEY-GENERAL'S REPORT. [Jan.
be remedied, and that the question may be considered as if due provision therefor had been made. It is to be further observed that no express provision is made in either bill for the repeal of existing provisions of law relating to taxation to which the Boston Railroad Holding Company is now subject. In the event that either bill was enacted in its present form, the court would doubtless hold, however, that the taxes were not cumulative, and that the existing provisions of law were repealed by implication. See Metropolitan Life Insurance Co. v. Commonwealth, 198 Mass. 466.
The proposed act, under either draft, will accomplish two re- sults: first, it will impose an excise upon the Boston Railroad Holding Company; and second, it will exempt from local taxa- tion the bonds issued by that company. The question submitted involves a consideration of the constitutionality both of the excise and of the exemption from local taxation. I consider first the question of the constitutionality of the excise.
The burden sought to be established by the proposed act is clearly not proportional, and does not fall within the constitu- tional requirement that taxes be ^^ proportional and reasonable.'' Constitution of Massachusetts, part the second, chapter I., sec- tion L, article IV. It can be sustained, if at all, only under the provision of the Constitution authorizing the Legislature to " im- pose and levy reasonable duties and excises." Constitution of Massachusetts, part the second, chapter I., section I., article IV. The power to impose an excise upon corporations under this pro- vision is well settled. Portland Banh v. Aptliorp, 12 Mass. 252 ; Commonwealth v. Hamilton Manfg. Co., 12 Allen, 298 ; Minot v. Wi7ithrop, 162 Mass. 113, 120. The only limitation upon the power of the Legislature in the premises is that the e:^cise must be ^^ reasonable ". As was said in Connecticut Insurance Co. v. Commonivealth, 133 Mass. 161, at page 163: —
The power to determine what callings, franchises or privileges, or, to use the language of the Constitution, " commodities," shall be subjected to an excise, and the amount of such excise, belongs exclusively to the Legislature. The provision that it miist be " reasonable " was not designed to give to the judicial department the right to revise the decisions of the Legislature as to the policy and expediency of an excise. Great latitude of discretion is given to the Legislature in determining not only what " commodity " shall be subjected to excise, but also the amount of the excise and the standard or measure to be adopted as the foundation of the proposed
1911.] PUBLIC DOCUMENT — No. 12. 25
excise. The court cannot declare a tax or excise illegal and void, as being unreasonable, unless it is unequal, or plainly and grossly oppressive, and contrary to common right.
In my opinion, the basis of computation provided for in the draft submitted to me furnishes a fair and proper method of valuing the franchise. See Connecticut Insurance Co. v. Com- monioealtli, supra, p. 166; see also Commonwealth v. Ber-lshire Life Insurance Co., 96 Mass. 25. And, apart from the question of inequality, it would seem to be unobjectionable.
The test of equality, which must be satisfied in order that an excise may be reasonable, is that it " operates alike upon all cor- porations or associations which exercise the franchise or function which is intended to be taxed.'' Connecticut Insurance Co. v. Commonwealth, supra. As was said by Chief Justice Parker in Portland Bank v. Apthorp, supra: —
Taxes of this sort must undoubtedly be equal; that is, they must operate upon all persons who exercise the employment which is so taxed. A tax upon one particular moneyed capital would unques- tionably be contrary to the principles of justice, and could not be supported; but a tax upon all banks we think justifiable, upon the grounds Ave have stated.
See Oliver v. Washington Mills, 11 Allen, 268.
The franchise or function exercised by the Boston Eailroad Holding Company upon which the proposed excise is to be based is the power to acquire and hold as a corporation the stock, bonds and other evidences of indebtedness of a single corporation, the Boston & Maine Eailroad. The power to acquire and hold stock, bonds and other securities, as I am advised, is now enjoyed by many corporations formed under the Business Corporation Law, and may be contained in the articles of incorporation of any cor- poration hereafter formed under such law. There is no reason why a corporation might not be organized for the sole purpose of acquiring and holding this form of property; and, as I have already said, the Boston Eailroad Holding Company might have been incorporated under the general law. See, however, St. 1907, c. 585, cited supra.
I am constrained to say that I can perceive no valid distinc- tion between the Boston Eailroad Holding Company and other corporations organized for similar purposes, which would serve to justify a distinction in the method of taxation. The question
26 ATTORNEY-GENERAL'S REPORT. [Jan.
in this case, as in all similar cases, is one of degree. Different classes of corporations have been subjected to different forms of excise without contravening the constitutional requirements here- inbefore referred to; thus, for example, one form of excise is applicable to savings banks, another to insurance companies and a third to business corporations. In each case, however, the dif- ference has been based upon some distinction in the extent or character of the franchise or function which it was intended to tax. In the case before me I am unable to discover such a dis- tinction between this corporation and others which have been or may be formed with like powers, as to justify a distinct method of taxation.
It remains to consider the provision to be found in the fourth section of each of the bills, exempting the bonds of the Boston Railroad Holding Company from local taxation,
x\.ll taxes must be proportional and reasonable in their appli- cation, under the constitutional authority of the Legislature " to impose and levy proportional and reasonable assessments, rates, and taxes, upon all the inhabitants of, and persons resident, and estates lying, within the said commonwealth" (Constitution of Massachusetts, part the second, chapter L, section I., article IV.) ; and if an exemption from taxation of this nature did not have the effect to " render the general tax on property through- out the Commonwealth unequal and disproportionate" {Com- monwealth V. The People's Five Cents Savings Banl% 5 Allen, 428, 437), it would be unobjectionable. As was pointed out in the Opinion of the Justices, 195 Mass. 607, at page 611 : —
If a reasonable excise tax is lawfully imposed upon a corporation, according to the amount of its property or business, it is in the jDOwer of the Legislature, for the purpose of avoiding double taxa- tion, to exempt its property held and used in the business for which the excise tax is i3aid, and to exempt the stockholders or owners of the beneficial interest in this property, from liability to a prop- erty tax ui3on it.
The exemption must, however, apply to and include all prop- erty of the same general class, for otherwise similar property which is not exempted will be unequally and disproportionally taxed.
If the excise upon the Boston Railroad Holding Company to be established by the proposed act is held to be uncons'titutional, in accordance with the view which I have already expressed, I
1911.] PUBLIC DOCUMENT — No. 12. 27
am unable to distinguish between the bonds of that corporation and the bonds of any other business corporation which may hold or be authorized to hold securities under like circumstances. Even if such excise is held to be constitutional, it will not, in my opinion, furnish a sufficient justification for the exemption of the bonds from local taxation. As has already been pointed out, the excise to be levied upon the Boston Railroad Holding Company will not exceed the minimum amount, which is one-tenth of one I^er cent., in the one case, of the fair market value of the aggre- gate shares of stock and bonds, and in the other, the fair market value of the capital stock. The burden so imposed, which alone distinguishes the bonds of this corporation from bonds issued by other business corporations of the class already mentioned, can- not, it seems to me, justify an exemption of the bonds from a local taxation which is many times greater in amount, and to which the bonds of such other business corporations will be sub- jected. In other words, apart from the imposition of the excise, I am unable to discover any valid distinction between the bonds of the Boston Eailroad Holding Company and the bonds of any other business corporation which may hold securities of like character; and, even if constitutional, I do not deem that the imposition of such an excise is sufficient to create a distinction which would warrant the exemption provided for in the bills sub- mitted to me.
The communication from the committee on rules contains a request that, if in the opinion of the Attorney- General the drafts of legislation submitted are unconstitutional, he suggest such modification, to accomplish the purpose of the bills by making them of general application or otherwise, as may overcome the objection. In this respect I am unable to comply with the desire of the committee, for the reason that, in my opinion, the only method by which the purpose of the bills may be constitutionally accomplished would be by the enactment of general legislation applying to all business corporations authorized to hold securi- ties which have been directly or indirectly subjected to taxation ; and such legislation would, as I am advised and believe, work fundamental changes in the present tax laws of the Common- wealth, which I assume cannot be within the contemplation of the committee at this time.
Very truly yours,
Dana Malone, Attorney-General.
28 ATTORNEY-GENERAL'S 'REPORT. [Jan.
Insane Person — Mental Disease — Temporary Care and Treat- ment — Certificate of Physician — Oath — Natural Guardian.
Under St. 1909, c. 504, $ 44, providing for the temporary care, treatment and observation at the McLean Hospital of any person suffering from mental disease, " on the written application of his natural or legal guardian . . . , together with the certificate of a physician qualified as provided in section thirty-two, that such temporary care is necessary by reason of mental disease," the physician must set forth, under oath, the same qualifications as those required under section 32.
The term "natural guardian," as used in section 44 of chapter .504 of the Statutes of 1909, includes the father, and, upon the death of the father, the mother until she remarries.
April 25, 1910.
OwEX Copp, M.D., Executive Officer, State Board of Insanity.
Dear Sir: — By your communication dated April 20 you submit to me two questions relative to the construction of section 44 of chai^ter 504 of the Acts of 1909.
( 1 ) " ^Tiether it is necessary that the physician should take oath to the certificate of mental disease which he makes under the provisions of said section ? ^'
Section 44 provides for the temporary care, treatment and observation at the McLean Hospital, for a period not exceeding seven days, of any person suffering from mental disease, " on the written application of his natural or legal guardian, or, if there be none, upon the written application of a chief or captain of police, any member of the district police, a selectman, the state board of charity or the state board of insanit}^, together with the certificate of a physician qualified as provided in section thirty- two, that such temporary care is necessary by reason of mental disease."' Section 32 provides that the physician who makes the certificate thereunder shall make oath that he possesses certain qualifications set forth in the statute. It follows, therefore, that in preparing a certificate under section 44 the ph3^sician must set forth under oath the same qualifications as those required under section 32.
(2) "A\niat is the meaning of ^natural guardian' in this con- nection? May it be construed as referring to the person who is most interested or is concerned in the reception of a mental pa- tient for temporary care under the provisions of said section ? "
Wlien applied to a minor, the term " natural guardian " in- cludes the father, and, upon the death of the father, the mother.
1911.] PUBLIC DOCUMENT — No. 12. 29
at least until she remarries. See Worcester v. Marcliant, 14 Pick. 510. It was doubtless intended that it should have the same signification when applied to an insane person under the provi- sions of section 44 above referred to. A^ery truly yours,
Dana Malone, Attorney-GeneraL
Clerl's of Court — Money paid into Court — Interest. A clerk of the courts may not appropriate to his own use interest upon money which under a rule of court or under a statute has been paid into court for the benefit of the prevailing party in a suit brought to determine the right to the possession of such money, and such interest is to be added to the principal sum so deposited.
April 26, 1910.
Charles R. Prescott, Esq., Controller of County Accounts.
Dear Sir : — You have requested my opinion as to whether a clerk of the courts may properly appropriate to his own use the interest upon money which has been paid into court, and which, under the rules of the court, has been deposited by the clerk in his name in a bank or trust company.
I understand your question to have reference not to the money to which R. L., c. 21, § 22, applies, but to money which, under the rules of the court or under a statute, has been paid into court for the benefit of the party who prevails in the suit brought to determine the right to the possession of the money.
In my opinion, a clerk of courts may not properly appropriate the interest upon such deposits to his own use. There is no statute and no rule of court which would authorize or justify such appropriation. The duties of the clerk of courts with refer- ence to such deposits are fixed by the rules of both the Supreme Judicial Court and the Superior Court. Common Law Rule XL of the Supreme Judicial Court provides that : —
In all cases in which money is paid into court, the money shall be considered in the custody of the clerk, who shall receive it, and pay it to the party entitled thereto, on request. And if such party is not ready to receive the same of the clerk as soon as paid, the clerk shall deposit it in some bank, and not draw it, except for the purpose of paying it over to the party entitled thereto; and in such case the money shall be deemed to be at the risk of the person
30 ATTORNEY-GENERAL'S REPORT. [Jan.
entitled thereto, from the time of the deposit to the time %Yhen the same is drawn for. And in all such eases the clerk shall be en- titled to a fee of one dollar, together with a commission of one per cent on snms not exceeding five hundred dollars, and one half of one per cent on any amount beyond that sum, as a compensation for receiving and paying out the money, to be paid by the party paying the money into court.
Common Law Rule XXYI. of the Superior Court provides as follows : —
In eases in which money is paid into court, the money shall be in the custody of the clerk, whose duty it shall be to receive it, and to pay it to the party entitled thereto, on request. If such party is not ready to receive the same of the clerk as soon as paid, it shall be the duty of the clerk to deposit it in some bank in his name as clerk and not to draw it, except for the purpose of paying it over to the jDarty entitled thereto unless otherwise specially ordered by the court; and in such case the money shall be deemed to be at the risk of the person entitled thereto, from the time of such deposit to the time when the same shall be so drawn.
The statutes and the rules of court, therefore, make the receiv- ing and depositing of money paid into court part of the official duties of the clerk of courts. The rule of the Supreme Judicial Court provides for a special compensation for the performance of this particular duty. The rule of the Superior Court does not provide for special compensation. In the absence of provision for special compensation, full force must be given to E. L., c. 165, § 37, which provides as follows : —
The annual salaries of clerks shall be in full compensation for all services rendered by them in the civil or criminal courts, to the county commissioners, in making any returns required by law or in the performance of any other official duty except for such clerical assistance as may be allowed under the provisions of the following- section.
The statutes, therefore, make it clear that a clerk of courts is not entitled to the interest in question.
You have also asked my opinion as to who is entitled to the interest, if the clerk of courts is not entitled to it. That is a question which is not strictly within your province to decide, since it is a question of private rights, which properly should be
1911.] PUBLIC DOCUMENT — No. 12. 31
raised by the persons interested in the fund, and should be pre- sented by them to the court for determination.
Without assuming to pass upon the question with reference to the rights of the parties in any particular case, however, it may be of assistance to you in the performance of your duties if I state that, in my opinion, a clerk of courts is to be considered as holding the deposit of money paid into court as trustee of the person who is finally determined to be entitled to it, and that as fast as interest accumulates it becomes impressed with the same trust and belongs to the same beneficiary as the principal. Very truly yours,
Dana Malone, Attorney-General.
Fees — State Board of Health — Food and Drug Inspectors — Employees of Covi.monwealth — Witness Fees and Allow- ances for Travel.
Fo-od and drug inspectors appointed by the State Board of Health are employees of the Commonwealth within the meaning of E. L., e. 204, $ 47, as amended by St. 1910, c. 311, providing in part that " any employee receiving regular compensation from the commonwealth shall not be entitled to a witness fee before any court or trial jus- tice ... in a cause in which the commonwealth is a party," and are not entitled to witness fees for attendance at court or allowances for travel in any cause in which the Commonwealth is a party.
April 27, 1910.
Mark W. Richardson, M.D., Secretary, State Board of Health.
Dear Sir: — You have requested my opinion upon the ques- tions whether or not, under the provisions of St. 1910, c. 311, food and drug inspectors of the State Board of Health are forbid- den to receive the witness fees provided for by E. L., c. 204, § 21, for attendance at the various courts; and whether, if they are forbidden to receive the prescribed amount of 50 cents per day for attendance before a trial justice, or police, district or munici- pal court, tkey may properly receive 5 cents per mile for travel out and home, as provided by said section 21.
E. L., c. 204, § 47, as amended by St. 1910, c. 311, provides as follows : —
A district police officer or an officer of the commonwealth whose salary is fixed by law, or any employee of the commonwealth re- ceiving regular compensation from the commonwealth shall not be
32 ATTORNEY-GENERAL'S REPORT. [Jan.
entitled to a -witness fee before any court or trial justice of this commonwealth in a cause in which the commonwealth is a party. An officer whose compensation is derived solely from fees shall not be entitled to receive more than one fee as a witness for a day's attendance on court under one or more summonses in behalf of the commonwealth, and the said fee shall be apportioned bj^ the clerk among the cases in which he is so summoned.
The food and drug inspectors of the State Board of Health are paid a regular compensation, fixed by the State Board of Health, and they devote all their time to the performance of their duties as inspectors. iVlthough appointed by the Board, and although their salaries are fixed in amount by the Board, they are none the less the employees of the Commonwealth, receiving their com- pensation from the Commonwealth. They are, therefore, by the provisions of St. 1910, c. 311, not entitled to witness fees for attendance at court in a cause in which the Commonwealth is a party.
The allowance of 5 cents a mile for mileage, as provided in section 21, is a part of the fees of the witness, and the receiving of it is therefore forbidden by the same statute. That it was not the intention of the Legislature that any distinction should be made as to the receiving of the fee for attendance and the receiv- ing of the allowance for mileage, is evidenced by the enactment of section 48 of said chapter 204, which provides for the reim- bursement of the officers of the Commonwealth who are forbidden by section 47 to receive fees, to the extent of the amount by which their necessary expenses have been increased by attendance at court.
Very trnly yonrs,
Daxa Malone, Attorney-General.
Constitutional Law — Taxation — Uniform Rate upon All Per- sonal Estate ivitliin the Commonicealtli*
A proposed act designee' to tax personal estate at a uniform rate through- out the Commonwealth, such uniform rate being the average of the annual rates for the preceding three years, is objectionable upon constitutional grounds, because it subjects personal estate to taxa- tion at a rate different from the rate applicable to real estate, and because the rate so established does not bear any relation to the amount to be raised by taxation.
1911.] PUBLIC DOCUMENT — Xo. 12. 33
May 3, 1910. Frank X. Quigley, Esq., Clerk of the Committee on Taxation.
Dear Sir : — The committee on taxation desires my opinion upon the constitutionality of a proposed act which shall tax per- sonal estate at a uniform rate throughout the Commonwealth, such uniform rate being the average of the annual rates for the preceding three years.
The last decision on the subject of proportional taxation is contained in the Opinion of the Justices, 195 Mass. 607, which deals with the question of the constitutionality of a uniform tax of three mills upon certain classes of intangible personal prop- erty, and the opinion was expressed that such tax would be un- constitutional. The proposed tax differs, first, in applying to all personal property ; and second, in imposing a tax at a rate not fixed by statute, but obtained by finding the average of three annual rates throughout the Commonwealth, and consequently, a rate which approximates the local rate, although it may differ materially from such rate.
In my judgment, the principles stated in the Opinion of the Justices are as applicable to a tax upon all personal property as upon the classes referred to in the opinion ; and I believe that the method of finding the rate according to the proposed act does not differentiate it from the act considered by the justices. The effect of the act is to subject personal estate to taxation at a rate differ- ent from the rate applicable to real estate, in most instances. This, in itself, is objectionable under the cases cited in the opin- ion, where the proposition is clearly stated that the requirement that taxes be proportional forbids the imposition of a tax upon one class of property at a different rate from that which is applied to other classes. Another objection is that the rate imposed by this act does not bear a relation to the amount of tax to be raised. In Oliver v. Washington Mills, 11 Allen, 268, 275, it was pointed out that : —
In assessing the needful amount it should be laid on property, real and personal, within the Commonwealth, so that, taking " all the estates lying within the Commonwealth " as one of the elements of proportion, each taxpayer should be obliged to bear only such part of the general burden as the property owned by him bore to the whole sum to be raised.
It will be noticed that the tax under the proposed act bears no relation to the amount to be raised during the tax year, the rate
34 ATTORNEY-GENERAL'S REPORT. [Jan.
being just as arbitrary as if the Legislature had prescribed a fixed rate, not by the amount to be raised in a given year, but by the average of the rates for the preceding 3^ears. For instance, suppose in a given town the expenses for a given year are very low ; the result is a low tax rate for that year upon the real estate. The tax rate upon personalty, however, being fixed by the average rate throughout the Commonwealth for the preceding three years, would probably be much higher. If in the following year the expenses of the town were greatly increased, the local tax rate would necessarily be increased ; but this would not affect the rate on personalty, which would have been fixed by the Commonwealth rates for the preceding three years. The following year the Com- monwealth rate would be slightly increased, because of the in- crease in the local rate ; but, unless the increase in the local rate extended throughout the Commonwealth, the increase in the rate of taxation for personal estate would be hardly noticeable. Not only would the burden of the greater increased expenses of the town fall almost entirely upon real estate, but the rate upon personalty would hardly be affected either in the year when the expenses were increased or in any subsequent year.
An act might prescribe the place in which personal property may be taxed, within reasonable limits. See Northampton v. County Commissioners, 145 Mass. 108. But this act cannot, in my opinion, be said to deal merely with the place at which per- sonal property is to be taxed, and, even if it could, the objection is still valid that the rate of tax bears no relation to the amount to be raised.
In my opinion, therefore, the proposed act is unconstitutional. Very truly yours,
Daxa Maloxe, Attorney-General.
Statutes — General and Particular — Repeal — Civil Service — Heads of Departments — Sealers of Weights and Measures — City Charter of City of Boston.
St. 1909, c. 486, which established a new charter for the city of Boston, providing, in section 9, that heads of all departments of such city shall be recognized experts in such work as may devolve upon the incumbents of such ofi&ces, or persons specially fitted by education, training or experience to perform the same, and shall be appointed without regard to party affiliation; and, in section 10, that in mak- ing such appointments the mayor shall sign a certificate of appoint- ment and file the same with the city clerk, who shall thereupon for-
1911.] PUBLIC DOCUMENT — No. 12. 35
ward a certified copy to the Civil Service Commission, who shall make a careful inquiry into the qualifications of the nominee under such rules as they may establish, with the consent of the Governor and Council, and, if they find such qualifications sufficient to meet the requirements of the law, such commission shall file a certificate with the city clerk stating that they have made the requisite exam- ination and that they approve the appointment; and, in section 62, that all acts and parts of acts so far as inconsistent with such act are repealed, — does not repeal the provisions of St. 1909, c. 382, authorizing the Civil Service Commissioners to prepare a rule, to be approved by the Governor and Council, for including within the classified service all principal or assistant sealers of weights and measures holding office by appointment under any city or town of over ten thousand inhabitants, " whether such officers are heads of principal departments or not ; " and the latter statute is still appli- cable to sealers of weights and measures in the city of Boston.
May 4, 1910.
Hon. Charles Warren", Chairman, Civil Service Commission.
Dear Sir : — The Civil Service Commission asks my opinion on the following : —
Under chapter 382 of the Acts of 1909, the Civil Service Com- missioners are authorized to prepare a rule, which shall take effect when approved by the Governor and Council in the manner pro- vided by law, for including within the classified service all principal or assistant sealers of weights and measures, etc., " whether such officers are heads of principal departments or not." This act was approved May 13, 1909, and took effect on its passage.
Under this act the commission prepared a rule, as follows, which went into operation Sept. 1, 1909 : —
Rule 7.
Class 6. All principal or assistant sealers of weights and measures holding office by appointment under any city, or any town of over ten thousand inhabitants, whether such officers are heads of prin- cipal departments or not, and also the inspectors of weights and measures of the Commonwealth.
By decision of the Supreme Judicial Court, the civil service rules, when duly in force, have the effect of statute law.
Under section 9 of chapter 486 of the Acts of 1909 (the city charter of Boston), it is provided that heads of all departments of the city of Boston shall be recognized experts in such work as may devolve upon the encumbents of the offices, or persons specially fitted by education, training or exi^erience to perform the duties;
36 ATTORNEY-GENERAL'S REPORT. [Jan.
that they shall be appointed without regard to party affiliations or residence at the time of appointment.
Under section 10 of the act, it is provided that in making appoint- ment the mayor shall sign a certificate, etc.. and that the Civil Service Commission shall make careful inquiry into the qualifications of the nominee, under such rules as they may with the consent of the Governor and Council establish; and if the applicant is quali- fied under the requirements of the law, the commission shall file with the city clerk a certificate, signed by at least a majority of the commissioners, that they have made careful inquiry into the quali- fications of the appointee, and that in their opinion he is qualified by education, training or experience, etc., for said office.
By the provisions of section 62 of the city charter, it is provided that all acts and parts of acts, so far as inconsistent with this act, are hereby repealed.
Sections 1 to 14 (including sections 9 and 10), bj^ the provisions of section 63 of the city charter act, took effect on the first Monday of February, 1910.
Section 62 of the city charter took effect June 11, 1909.
Questions. — First : are the provisions of said chapter 382 of the Acts of 1909 inconsistent with the provisions in the city charter above referred to, and is said chapter 382, and the civil service rule prepared thereunder, repealed so far as relates to the principal sealer of weights and measures of Boston ?
Second: if not, is it sufficient if the commission, in filling a vacancy in the jDosition, shall hold a competitive examination of applicants under the provisions of the civil service rules, or is the commission obliged also to make careful inquiry and certificate of qualifications, as required by section 10 of the city charter?
The question submitted is, whether section 9 of chapter 486 of the Acts of 1909 repealed chapter 383 of the Acts of 1909.
The general rule relative to repeal of acts is stated in Black on the Interpretation of I^aws, p. 116. See also Endlich on Interpretation of Statutes, §§ 223, 225, 228. Chief Justice Shaw, in Broivn v. Lowell, S Met. 172, summarizes the rule as fol- lows : —
In general, we should think it would require pretty strong terms in the general act, showing that it was intended to sujDersede the special acts, in order to hold it to be such a repeal.
See, also, Copeland v. Springfield, 166 Mass. 498, and cases cited.
In Brool^s v. Fitclihurg & Leominster By. Co., 200 Mass. 8, 17, Mr. Justice Eugg says : —
1911.] PUBLIC DOCUMENT — No. 12. 37
The principle of interpretation is well established that statutes alleged to be inconsistent with each other, in whole or in part, must be so construed as to give reasonable effect to both, unless there be some positive repugnancy between them.
The force of this rule is not diminished even when the general act contains a clause repealing acts inconsistent with it. See Endlich on Interpretation of Statutes, § 223.
With this rule in mind, I am of opinion that section 9 of chapter 486 of the Acts of 1909 did not repeal chapter 382 of the Acts of 1909. Both acts were under consideration by the Legis- lature at the same time. The act to include sealers and inspectors of weights and measures within the classified civil service was approved May 13, while the act for the city charter of Boston was approved June 11, 1909, to take effect on the first Monday of February, 1910, so far as section 9 is concerned. Section 62 of chapter 486 of the Acts of 1909 repealed all acts and parts of acts so far as inconsistent with that act; but it does not seem to me that by these words it was intended to repeal a general act which had been enacted less than a month before the approval of this special act, without expressly repealing it. Chapter 382, being a general law applying to all cities and to towns having a population of more than ten thousand, it seems to me is still in force; and that the rule made by your commission, which went into operation Sept. 1, 1909, is still in force, and applies to the city of Boston as well as to other cities and such towns, and is not inconsistent with the provisions of the city charter, and must be construed so as to give reasonable effect to both that statute and to chapter 382. I think it sufficient if the commission, in filling a vacancy in the position, hold a competitive examination of applicants under the provisions of the civil service rules, and proceed as is usual in such cases.
Very truly yours,
Da>^-a Malone, Attorney-General.
Constitutional Laiv — Taxation — Income Tax. A general income tax, imposed upon the income from real and personal property, as well as upon income from annuities and from profes- sions, trades and employments, which is in addition to and not in substitution for existing taxes, would probably be held unconstitu- tional as a property tax, as not being within the requirement of the Constitution of Massachusetts, part II., section I., Article IV., that taxes shall be "proportional and reasonable," upon the ground that
38 ATTORXEY-GEXERAL'S REPORT. [Jan.
thereby a greater burden is imposed upon property from which in- come is derived than upon property of equal value from which no income is derived, and would be unconstitutional as an excise tax for the reason that the mere right to own and hold property cannot be made the subject of an income tax.
May 11, 1910.
Fraxk X. QuiGLEY, Esq., Clerk, Committee on Taxation.
Dear Sir : — In behalf of the committee on taxation, yon sub- mit for my consideration the following question : " Is it possible to frame a general income tax bill that will be compatible with our State Constitution ? "
I assume that by a " general income tax " you mean a tax upon the income from real and personal ]3roperty, as well as upon income from annuities and from j^rofessions, trades and employ- ments. I further assume that you desire my opinion as to the validity of such a tax in addition to existing taxes, and not in substitution therefor.
There are undoubtedly certain forms of income which are, by reason of our federal form of government, exempt from taxation by the State. I refer to salaries of federal officials (Dohhins v. Commissioners of Erie County, 16 Pet. 435) and interest upon federal securities. See Westo7i v. City Council of Cliarleston, 2 Pet. Ud; Pollock v. Farmers' Loan <& Trust Co., 157 U. S. 429; 158 TJ. S. 601. Such income would be exempt from a general income tax, though not expressly excepted therefrom.
The Constitution of this Commonwealth contains two provi- sions authorizing taxation, which are to be found in Part II., chapter 1, section 1, article IV. The General Court is author- ized to "" impose and levy proportional and reasonable assess- ments, rates and taxes, upon all the inhabitants of, and persons resident, and estates lying, within tlie said commonwealth; and also to impose and levy reasonable duties and excises upon any produce, goods, wares, merchandise, and commodities, whatso- ever, brought into, produced, manufactured, or being within the same ; . . ." In substance, the first provision authorizes propor- tional and reasonable taxes upon j^roperty ; the second, reasonable excises upon privileges.
The statutes now provide that '^ personal estate for the purpose of taxation shall include : — ... The income from an annuity, and the excess above two thousand dollars of the income from a profession, trade or employment " during the preceding 3'ear, but that " incomes derived from property subject to taxation
1911.] PUBLIC DOCUMENT — No. 12. 39
shall not be taxed." St. 1909, c. 490, part I., § 4. This provi- sion in substantially the same fonn is found in all the codifica- tions of the general tax laAvs of the Commonwealth. E. S., c. 7, § 4; Gen. Sts., c. 11, § 4; Pub. Sts., c. 11, § 4; R. L., c. 12, § 4. Prior to the passage of a general tax act, both before and after the adoption of the Constitution, a similar provision was usual to the annual tax acts.
The constitutionality of the existing provision for taxation of incomes has not been expressly affirmed, but the justices of the Supreme Judicial Court, in the Opinion of the Justices, 195 Mass. 607, seemed to assume its validity. They say, at page 610: —
It is proper that one's income, to a reasonable amount, should be
treated as necessarily consum.ed for the support of himself or of
his family, so that only the excess above such amount should be regarded as property increasing his ability to pay taxes.
But on page 61.2 say further that: —
The constitutionality of some of the statutes to which we have referred has not been affirmed, and may be questionable. But nearly all of them are consistent with the view that all available property should be taxed according to its value, for the purpose of establish- ing the proportional ability and duty of individual owners to bear their burdens as citizens.
The natural conclusion from this language of the justices is not only that the tax is constitutional, but that it is constitu- tional as a tax upon property. This conclusion is in accord with the form of the statute which provides, as I have stated, that per- sonal property shall include certain incomes. In two cases (Mel- clier V. Boston, 9 Met. 73, and Wilcox v. County Commissioners, 103 Mass. 544) the income tax was before the court, but the deci- sions do not help us in this inquiry.
If the existing tax on incomes is a property tax, there is even more reason for considering a tax upon incomes derived directly from property to be a property tax. A majority of the United States Supreme Court, in the Income Tax Cases {Pollock v. Farmers' Loan & Trust Co., supra), held the federal tax on in- comes from real and personal property to be a direct tax on such real and personal property.
Assuming that a general income tax is a tax on property, its constitutionality depends, of course, upon whether it is propor-
40 ATTORNEY-GENERAL'S REPORT. [Jan.
tional and reasonable. I see no reason why a general income tax bill could not be framed which would be reasonable. AMiether such a tax would be proportional is a more difficult question. If the property, real or personal, has once been taxed as such, a tax on the income therefrom will result in double taxation. This, of itself, though perhaps theoretically objectionable, is not neces- sarily constitutionally objectionable. Frothingham v. Shaw, 175 Mass. 59, 61. Where, however, double taxation results in dis- proportionate taxation, it is constitutionally objectionable. There is much reason to believe, although there is no decision thereon, that the imposition of a tax on incomes from property otherwise taxable would be regarded as unconstitutional, on the ground that thereby a greater burden is imposed upon property from which income is derived than upon property of equal in- trinsic value from which no income is derived.
If a general income tax cannot be sustained as a tax on prop- erty, it probably cannot be sustained at all. It was pointed out in the Opinion of the Justices, 195 Mass. 607, 614, that "the mere right to own and hold property such as is referred to in the question [the question being in regard to certain forms of per- sonalty] cannot be made the subject of an excise tax." The same principle must apply to the right to own and hold realty and other forms of personalty. A tax upon income from property construed as an excise, it seems to me, would be nothing more than an excise on the privilege of holding such property, and, in accordance with this expression of opinion of the justices, would be unconstitutional.
I have stated to you certain conclusions, but there is no author- itative decision upon this question in this Commonwealth, and, before the €'.nactment of so important a measure, it would be most desirable that the opinion of the justices of the Supreme Judicial Court be asked.
Very truly yours,
Dana Maloxe, Attorney-General.
^Yater Supply — Great Ponds — State Board of Health — Con- trol and Regulation — Wright's Pond and Ashley's Pond in the City of HolyoTce — Regulation of Public Rights.
The State Board of Health, under the provisions of E. L., c. 75, $ 112, and $ 113 as amended by St. 1907, c. 467, vesting in such board the " oversight and care of all inland waters and of all streams and
1911.] PUBLIC DOCUMENT — No. 12. 41
ponds used by any city, town or public institution ... as sources of water supply," and providing that it may regulate and control the exercise of the public rights of fishing, boating, skating or taking ice, and may delegate the power of granting or witholding permits to the local authority, — may regulate the exercise of such public rights on Wright's Pond and Ashley's Pond in the city of Holyoke, used by said city as a source of water supply under the provisions of St. 1872, c. 62, provided such regulation or prohibition is reasonably necessary to secure the sanitary protection thereof.
May 12, 1910.
Maurice Kane, Esq., Clerk of the Joint Standing Committee on
Water Supply. Dear Sir : — On behalf of the committee on water supply, you inquire whether or not, under existing laws, the State Board of Health now has authority to regulate or prohibit the public use of a great pond, and to delegate the enforcement of such regulation or prohibition to the authorities of a city or town. In connection with such inquiry you have submitted to me a draft of a proposed act, entitled, " An Act relative to public rights in Ashley's Pond and Wright's Pond in the city of Holyoke," and have directed my attention to the second section of such draft, which is as follows : —
Fishing, boating, skating or riding upon the ice, taking water for domestic purposes or the arts, the cutting or harvesting of ice, and all other uses of the waters of said ponds, except under such regu- lations as may be established by the board of water commissioners of said city of Holyoke after the passage of this act, shall be un- lawful; and any person who shall be found guilty of fishing, boat- ing, skating or riding upon the ice, taking water for domestic pur- poses or the arts, or cutting or harvesting ice, shall be liable to a fine of not less than ten nor more than fifty dollars for each offence.
By section 2 of chapter 62 of the Statutes of 1872, the town of Holyoke was authorized " to take and hold the entire waters of Ashley's and Wright's ponds, so called " (which I assume to be great ponds), *^ and the waters which flow into and from the same, and also the waters of such brooks as may be conveniently diverted and conducted into said ponds," with other powers neces- sary or convenient for the purpose of supplying such town with pure water. It is fair to assume, although it does not appear, that the authority so conferred was exercised by the town, and that all the rights or interests acquired thereunder are now held and enjoyed by the city of Holyoke.
42 ATTORNEY-GENERAL'S REPORT. [Jan.
The authority of the State Board of Health in the premises is derived from R. L., c. 75, § 112, and § 113 as amended by St. 1907, c. 467. Section 112 vests in the State Board of Health the general oversight and care of all inland waters, and of all streams and ponds used by any city, town or public institution or by any water or ice company in this Commonwealth, as sources of water supply, and of all springs, streams and water courses tributary thereto.
The power and authority of the State Board of Health to pro- tect sources of water supj)ly by reasonable rules and regulations is both comprehensive and conclusive, and often has been exer- cised under this or similar provisions of law. Sprague v. Dorr, 185 Mass. 10; Nelson v. State Board of Health, 186 Mass. 330.
If, in the discretion of that Board, the proper protection of the purity of a source of water supply requires that the public be regulated and controlled in its use of a great pond whose waters form a part of such source of supply, or that the public use be discontinued altogether, it would undoubtedly be within the authority of such Board to make reasonable rules and regulations for that purpose. See Sprague v. Minon, 195 Mass. 581. In other words, the Board may take such measures as are reasonably necessary to secure the proper sanitary protection of a source of water supply, notwithstanding that thereby the use by the public of a great pond which is a part of such water supply may be greatly impaired and restricted, or even entirely destroyed.
Replying specifically to the question of the committee, there- fore, it is my opinion that, under the provisions of R. L., c. 75, § 113, as amended by St. 1907, c. 467, the State Board of Health may regulate and control the exercise of the public rights of fish- ing, boating, skating on or taking ice from Ashley's Pond and Wright's Pond, even to the extent of prohibiting them altogether ; and may delegate the power of granting or withholding any permits which may be required by the rules and regulations made for such purpose to the board of health, or the water board, or the water commissioner, as the case may be, of the city of Hoh'oke. This authority, however, must be predicated upon a determina- tion by the State Board of Health that the exercise of the public rights regulated or prohibited endangers the purity of the waters of such ponds as a source of water supply and that such regula- tion or prohibition is reasonably necessary to secure the sanitary protection thereof.
Very truly yours,
Dana Malone, Attorney-General.
1911.] PUBLIC DOCUMENT — No. 12. 43
Constitutional Law — Money raised lij Taxation — Public Pur- pose ^— Relief of Persons out of Employment hy Construc- tion of Highways in Times of Industrial Distress. The expenditure of money raised by taxation must be limited to a public purpose, and it is not, therefore, within the power of the Legislature to authorize the Governor and Council to issue and sell bonds and to expend the proceeds in the construction of highways, where the pri- mary purpose of such construction was to furnish relief to persons out of employment in times of industrial distress.
June 9, 1910.
Hon. Frank P. Bennett, Jr., Senate Committee on Ways and
Means.
Dear Sir: — You have submitted to me, on behalf of the Senate committee on ways and means, an inquiry as to whether or not " it is within the power of the Legislature to authorize the Governor and Council to issue bonds and to construct public highways for the purpose of creating employment in times of industrial distress ; " or, in other words, whether or not it is constitutional to undertake public work, not primarily because such work is required for the public safety or convenience, but in order to provide employment for those whose circumstances require it.
It is well established that the expenditure of money raised by taxation must be limited to a jDublic purpose. Lowell v. Oliver, 8 Allen, 247, 253; Mead v. Acton, 139 Mass. 341, 344; Kingman et al., petitioners, 153 Mass. 566. And the relief of persons who have suffered loss by fire or by any other great and general calam- ity has been held not to be a public purpose. Loivell v. Boston, 111 Mass. 454; Attorney-General's Eeport, 1908, p. 19.
It is clear, therefore, that the Legislature may not employ money raised by taxation for the relief of persons who have suf- fered loss either by some great calamity or by industrial condi- tions which have deprived them of employment, unless the relief so provided is in the nature of pauper aid ; and, in my opinion, the fact that the contemplated relief is to be furnished by means of employment upon public works, as, for instance, public high- ways, does not serve to render constitutional an appropriation therefor of money raised by taxation, if the primary purpose of such appropriation was to furnish relief to persons out of employ- ment, rather than the construction of highways required by public convenience or safety. In such a case the construction of high-
44 ATTORNEY-GENERAL'S REPORT. [Jan.
ways is only incidental to the purpose of affording relief by means of an appropriation of public money.
You have further requested me to examine House Bill No. 403, with a view to determining whether such bill " is free from objec- tionable provisions of any other nature." You have not sought my opinion as to whether the bill is objectionable upon the ground set forth in the inquiry which I have already answered, and I therefore express no opinion upon the application of the principle above stated thereto.
The second section of House Bill No. 403 contains provisions for the issuance of bonds, to be described as " The State Highway Emergency Fund Loan," and provides for their sale at such times and prices, and in such amounts and at such rates of interest, not exceeding 4 per cent., as may be deemed best. It then con- tinues : —
The sinking fund established by chapter four hundred and ninety- seven of the acts of the year eighteen hundred and ninety-four shall also be maintained for the purpose of providing for the payment of the bonds issued under authority of this act, and the treasurer and receiver-general shall apportion thereto from year to year an amount sufficient with the accumulations of said fund to extinguish at maturity the debt incurred by the issue of said bonds. The amount necessary to meet the annual sinking fund requirements and to pay the interest on said bonds shall be raised by taxation from year to year.
If this section is to be construed as imposing any new liability or obligation upon a sinking fund already established to meet bonds issued under the provisions of St. 1894, c. 497, I am of opinion that it is objectionable as constituting an interference with the obligations of a contract already established and in force. See 2 Op. Atty.-Gen., 505.
Section 5 provides that in case the Highway Commission is directed to undertake the work of constructing highways in any city or town, " they shall employ as laborers and mechanics such persons as shall be recommended to them by the mayor of the city or the selectmen of the town, giving preference to men out of work, and especially to men having persons dependent upon them for support," provided that such employees are citizens of Massachusetts. This preference, which is based upon the neces- sity of the employee rather than of the public service, cannot be sustained upon the ground that it is a reward for distinguished
1911.] PUBLIC DOCUMENT — No. 12. 45
public service in the past, or will serve as encouragement for such service in the future. It is therefore, in my opinion, objec- tionable for constitutional reasons, in that it purports to fix as a basis for employment something which does not bear such a rela- tion to the duties to be performed as to show special fitness for the performance of those duties. Brown v. Russell, 166 Mass. 14; Opinion of the Justices, 166 Mass. 589.
A further provision which is at least of doubtful validity is that contained in section 1, which in effect requires the Governor and Council to determine when a time of industrial distress, arising from scarcity of work, exists among laborers, and to direct the Treasurer and Eeceiver-General to issue bonds, scrip or certificates of indebtedness to an amount not exceeding the sum of $100,000 in any one year. The powers and duties of the Executive are prescribed by the Constitution, and the Legislature is not authorized to impose upon him duties which do not prop- erly fall within the executive functions vested in him under the Constitution. With respect to the power here sought to be con- ferred, the authority of the Legislature in the premises may well be questioned. See 1 Op. Atty.-Gen., 172. Very truly yours,
Dana Malone, Attor7iey- General.
Massachusetts Agricultural College — State Institution — Trus- tees — Sale of Land to Institution at a Profit.
To be a State institution implies that the institution, and the work it carries on, is directly under the control of the Commonwealth; that its ofl&cers are the agents of the Commonwealth, and that its property is the property of the Commonwealth; and the Massachusetts Agri- cultural College at Amherst, a public charitable corporation organized under the provisions of St. 1863, c. 220, for educational purposes, and having a distinct corporate existence, does not answer these requirements, and is not, strictly speaking, a State institution.
The trustees of the Massachusetts Agricultural College may not legally, as individuals, purchase land and later sell it to such institution at an increased cost over the original price.
June 13, 1910.
James W. Kimball, Esq., Clerk of the House of Representatives.
Dear Sir: — I have the honor to acknowledge the receipt of an order adopted by the Honorable House of Eepresentatives on the 9th day of June, 1910, which is as follows: —
46 ATTORNEY-GENERAL'S REPORT. [Jan.
Ordered, That the Attorney-General give his opinion ... to the House of Representatives whether or not in his judgment the Massa- chusetts Agricultural College at Amherst is a State institution; also, whether the trustees of the Massachusetts Agricultural College, as individuals, have a legal right to purchase land and later sell it to the Massachusetts Agiicultural College at an increased price over the original cost.
The first question as to which my opinion is desired is, whether the Massachusetts Agricultural College at Amherst is a State institution.
The Massachusetts Agricultural College was incorporated by St. 1863, c. 220. By that act certain persons were " constituted a body corporate, by the name of the Trustees of the Massachu- setts Agricultural College, the leading object of which" should be '^ without excluding other scientific and classical studies, and including military tactics, to teach such branches of learning as are related to agriculture and the mechanic arts, in order to pro- mote the liberal and practical education of the industrial classes in the several pursuits and professions of life ; " and it was pro- vided that " they and their successors, and such as shall be duly elected members of said corporation, shall be and remain a body corporate by that name forever." The power of removing trus- tees from the corporation was given to the trustees, but vacancies in the board of trustees were to be filled by the Legislature. The Governor of the Commonwealth, the secretary of the Board of Education, the secretary of the Board of Agriculture, and the president of the faculty were made ex offi^cio members of such cor- poration (section 1). The corporation was given the usual powers in regard to taking and holding of property, making by- laws, saving a common seal, suing and being sued (sections 2, 3). The Legislature reserved the right to alter, limit, annul or re- strain the powers vested in the corporation, and especially to " appoint and establish overseers or visitors of the said college, with all necessary powers for the better aid, preservation and gov- ernment thereof" (section 5). The corporation was required to report to the Legislature, and it was provided that its location, plan of organization, government and course of study should be subject to the approval of the Legislature (sections 5, 6). The purchase of a site was authorized, and one-tenth part of the moneys received from the State Treasurer from the sale of land scrip by virtue of the provisions of the 130th chapter of the Acts of the Thirty-seventh Congress was appropriated therefor, on the
1911.] PUBLIC DOCUMENT — No. 12. 47
condition that the further sum of $75,000 should be subscribed for the purpose of erecting suitable buildings thereon (sections 6, 7) . When the college was established, two-thirds of the annual income from the fund created by the sale of such land scrip was to be paid to its treasurer (section 8). This land scrip repre- sented public land, and was granted by the United States, by the act of Congress above referred to, to the several States, to be in- vested by them (see sections 4, 5), other than 10 per cent, thereof, and the interest in each State to be appropriated " to the endowment, support and maintenance of at least one college where the leading object'^ should be "without excluding other scientific and classical studies, and including military tactics, to teach such branches of learning as are related to agriculture and the mechanic arts." It was further provided by the act of incor- poration of the college (section 9) as follows: —
In the event of a dissolution of said corporation, by its voluntary act at any time, the real and personal property belonging to the corporation shall revert and belong to the commonwealth, to be held by the same, and be disposed of as it may see fit, in the advance- ment of education, in agriculture, and the mechanic arts. The legis- lature shall have authority at any time to withhold the portion of the interest or income from said fund provided in this act, when- ever the corporation shall cease or fail to maintain a college within the provisions and spirit of this act and the before-mentioned act of congress, or for any cause which they deem sufficient.
Since the original act of incorporation there has been consid- erable legislation in regard to the college. By St. 1864, c. 223, its corporate name was changed to " The Massachusetts Agricul- tural College," and it was provided that the location, plan of organization, government and course of study should be subject to the approval of the Governor and Council, instead of to the approval of the Legislature. The power to fill vacancies in the board of trustees was, by St. 1871, c. 378, conferred upon such board, but by the Eesolves of 1884, chapter 50, the power of appointment and removal was conferred upon the Governor, with the advice and consent of the Council, and the term of service was fixed at seven years. By St. 1866, c. 263, the Board of Agricul- ture was constituted a board of overseers of the college, with powers and duties to be defined and fixed by the Governor and Council. (See P. S., c. 20, § 5; R. L., c. 89, § 10). By St. 1894, c. 143 (see St. 1895, c. 57), the Massachusetts Agricultural
48 ATTORXEY-GEXERAL'S REPORT. [Jan.
Experiment Station was consolidated with the experiment depart- ment of the Agricultural College, and it was provided that the property of the former should be accepted by the trustees of the college "for said college in behalf of the commonwealth*' (sec- tion 2). Other acts contain provisions in regard to the reports of the trustees of the college, in R. L., c. 19, § 7, such reports being classified under " reports of public institutions.^' Many appropriations in favor of the Massachusetts Agricultural Col- lege have been made, and free scholarships have been established there by the State. See, for example, St. 1909, c. 436. It has been provided that the books and accounts of the college shall be kept under the direction of the Auditor of the Commonwealth, who shall audit the expenditures and receipts at least twice a year. (See, for example, St. 1909, c. 436, § 3.) St. 1889, c. 45, provides that such trustees shall be allowed and paid from the treasury of the Commonwealth " such sum as is necessary for their personal and incidental expenses incurred in the discharge of their duties, in tJie same manner as the trustees of other public institutions are now paid and allowed.''
From these statutes it appears that the Massachusetts Agri- cultural College is not a mere agency of the Commonwealth. It has a distinct corporate existence. It is a public charitable cor- poration organized for educational purposes. The right to con- trol its character and location was reserved by the Legislature. The Legislature expressly reserved the right to amend and repeal the charter, though this right was undoubtedly reserved by the general law. Gen. Sts., c. 6S, § 41. It also expressly reserved the visitorial power, though such power was undoubtedly in the Legislature apart from statute. Amherst Academy v. Cowls, 6 Pick. 427, 433. Under these and other powers the Legislature has to a considerable extent controlled the affairs of the college. Much of the property which the corporation holds has come to it by appropriation by the Commonwealth, either from moneys raised by taxation or from property granted to the State by the general government to be used for such purposes. See Massachu- setts Agricultural College v. Harden, 156 Mass. 150, 156. All the original deeds of the real estate run to the Massachusetts Agricultural College, and in one or more of them it is described as a corporation created by law. The property transferred from the Massachusetts Agricultural Experiment Station is, by ex- press statutory provision, held " in behalf of the commonwealth." Generally speaking, however, it is apparent that under the form of organization of the college, property is held by it upon trust
1911.] PUBLIC DOCUMENT — No. 12. 49
for the benefit of the public, subject to reversion to the Common- wealth in the event of a voluntary dissolution of the corporation. Except for this limited reversion, the situation is that existing in the ordinary case of a public charitable corporation. As to whether the Commonwealth has any additional rights over the property, by reason of the fact that it was acquired by the expend- iture of public moneys, I express no opinion.
Though these facts characterize the Massachusetts Agricultural College as a public charitable corporation, it does not follow that the college is a State institution. The words " State institution " are susceptible of various meanings. A^ery likely the college is such an institution within the meaning of some statutes. In the strict sense of the words, however, it is not, in my opinion, a State institution. To be a State institution implies that the in- stitution, and the work it carries on, is directly under the control of the State, that its officers are agents of the State, and that its property is the property of the State. The Massachusetts Agri- cultural College does not answer these requirements. The fact that it is subject to legislative government and control, and the fact that the Commonwealth has contributed to its support, do not constitute it a State institution. Chalfont v. Siate, 37 Ohio St. 60.
Although, as I have said, the Massachusetts Agricultural Col- lege is not strictly a State institution, the Legislature, as appears from statutes to which I have referred, seems often to have treated it as such. Whether action on the part of the Common- wealth and of the corporation, which shall establish the position of the college as a State institution, in the strict sense, and shall beyond question vest the title to its property in the Common- wealth, is desirable, is not for me to determine.
The second question as to which my opinion is desired is, whether the trustees of the Massachusetts Agricultural College, as individuals, have a legal right to purchase land and later sell it to the Massachusetts Agricultural College at an increased price over the original cost.
My opinion is not sought as to the rights or liabilities of the trustees upon any specific state of facts. I can therefore merely state the general principle of law which is applicable. The trus- tees of the college are substantially directors of the corporation, and, like directors generally, stand in a fiduciary relation to the corporation. The rule which applies to fiduciaries is stated in Parser v. Nicl^erson, 112 Mass. 195, 196, as follows: —
50 ATTORNEY-GENERAL'S REPORT. [Jan.
As a general rule, a trustee or agent cannot purchase on his own account what he sells on account of another, nor purchase on account of another what he sells on his own account. He cannot unite in himself the opposite characters of buyer and seller. And if he does so, the cestui que trust or jDrincipal, unless upon the fullest knowl- edge of all the facts he elects to confirm the act of the trustee or agent, may repudiate it, or he may charge the profits made by the trustee or agent with an implied trust for his benefit.
See, also, Parler v. Nickerson, 137 Mass. 487, 497; Old Do- minion Copper Co, v. Bigelow, 188 Mass. 315, 321, 329; S. C, 203 Mass. 159, 177, 178; Hayes v. Hall, 188 Mass. 510, 511; American Circular Loom Co. v. Wilson, 198 Mass. 182, 206. Very truly yours,
Da5^a Malo:n"E, Attorney-General.
Westhorougli State Hospital — Trustee — Appointment of Offi- cers — Compensation — Governor and Council.
St. 1909, c. 504, § 18, providing that the trustees of the Westborough State Hospital " shall appoint or make provision . . . for appointing such officers as . . . may be necessary for conducting . . . the busi- ness of the institution; and shall determine, subject to the approval of the governor and council, the salaries of all the officers . . . ," includes all persons who hold positions in such institution which are created by the trustees, and who are paid salaries, as distinguished from persons who do not hold distinct positions and are employed for wages, and requires that the proposed compensation of a person holding such position shall be approved by the Governor and Council.
June 20, 1910.
George S. Adams, M.D., Superintendent, Westhorougli State
Hospital. Dear Sir : — You have requested my opinion as to what ap- pointees of the trustees, or of a superintendent by authority of the trustees, of the Westborough State Hospital are persons whose salaries must be approved by the Governor and Council under the following provisions of St. 1909, c. 504, § 18 : —
They [the trustees] shall appoint a superintendent who shall be a physician and who shall constantly reside at the institution, as- sistant phj^sicians, one of whom in each institution for the insane in which women are received as patients and in which more than two assistant physicians are employed shall be a woman, and a
1911.1 PUBLIC DOCUMENT — No. 12. 51
treasurer who shall give bond for the faithful performance of his duties; shall appoint or make provision in by-laws for appointing such officers as in their opinion may be necessary for conducting efficiently and economically the business of the institution; and shall determine, subject to the approval of the governor and council, the salaries of all the officers. . . .
It is evident that the word " officers '^ is used in the statute in a special sense, and that for a position in the hospital to be an " office/' within the meaning of the statute providing that the trustees shall appoint " such offi.cers as in their opinion may be necessary for conducting efficiently and economically the business of the institution," it is not necessary that the position should have all the attributes of an office considered as a public office.
In my opinion, the intent of the statute is that the Governor and Council shall have submitted to them for their approval the proposed compensation of all persons who hold positions in the institution which are created as positions by the trustees, and who are paid salaries, as distinguished from those persons who do not hold distinct positions and are employed for wages. Very truly yours,
Dan"A Maloxe, Attorney-Geneml.
Independent Industrial Schools — Non-resident Pupils — Tui- tion Fees — Maintenance Fund — Disposition of Revenue — Cities and Toivns — Money received from Fees for grant- ing Licenses for the Sale of Intoxicatiiig Liquor.
St. 1908, c. 572, § 4, which permits the attendance of non-resident pupils at an independent industrial school " upon payment by the city or town of his residence of such tuition fee as may be fixed by the " State Board of Education, authorizes such Board to establish a tui- tion fee for such attendance which in the view of the Board is fair and reasonable under all the circumstances of the case. Tuition fees received from non-resident pupils, and revenue arising from compen- sation for the work of pupils or from a sale of the products of an independent industrial school, should be applied to the maintenance of such school.
Money received by a city or town from fees for the granting of liquor licenses and appropriated to the maintenance fund of an independ- ent industrial school is not " money raised by local taxation " or "money donated or contributed," within the meaning of St. 1906, c. 505, § 5, as amended by St. 1909, c. 540, providing that where " a city, town or district, either by moneys raised by local taxation or by moneys donated or contributed, has maintained an independent in-
52 ATTORNEY-GENERAL'S REPORT. [Jan.
dustrial school, the commonwealth, . . . shall pay ... to such cities, towns or districts a sum equal to one half the sum raised by local taxation," and no account should be made thereof in the reimburse- ment provided for in such section.
June 27, 1910.
Hon. Frederick P. Fish, Chairman, State Board of Education. Dear Sir : — You have submitted to me for my opinion cer- tain questions invohdng the construction of St. 1906, c. 505, as amended by St. 1908, c. 572, and St. 1909, c. 457, to which I reply as follows : —
1. " May the Board fix the tuition for non-resident pupils as per section 4, chapter 572, Acts of 1908, at that figure in each case which seems to it fair and reasonable under all the circum- stances, or is it bound to determine that tuition fee upon any particular principle ? "
The attendance of pupils at industrial schools established in cities or towns other than that in which such pupils reside is provided for by section 4 of chapter 572 of the Statutes of 1908, which permits such attendance " upon pa3^ment by the city or town of his residence of such tuition fee as may be fixed by said commission," the commission being the Commission on Indus- trial Education, whose powers and duties, by the provisions of St. 1909, c. 457, devolved upon the commission created thereby by a consolidation of such commission with the Board of Educa- tion. No particular principle upon which tuition fees may be determined for non-resident pupils is provided by the act, and I am of opinion that such tuition fee should be a sum which in the view of the Board is fair and reasonable under all the circum- stances of the case.
2. " Should the receipts from non-resident pupils be applied to the maintenance fund, the construction fund or the equipment fund of independent industrial schools ? "
By section 5 of chapter 505 of the Statutes of 1906 it is pro- vided that : —
Whenever any city or town . . . shall appropriate money for the establishment and equipment and maintenance of independent schools for industrial training, the commonwealth, in order to aid in the maintenance of such schools, shall pay annually from the treas- ury to such cities, towns, ... a sum proportionate to the amount raised by local taxation and expended for the support of schools for each thousand dollars of valuation, as follows: . . .
1911.] PUBLIC DOCUMENT — No. 12. 53
I am of opinion that this provision of hiw does not contemplate that the Commonwealth should contribute toward the expense of construction or equipment of independent industrial schools, and that the tuition fee so received should be applied to the expenses of maintenance.
3. " Should the revenue arising from compensation for the work of pupils or from a sale of the products of a school be ap- plied to the maintenance fund, the construction fund or the equipment fund ? "
As I have already said, the law does not contemplate that the Commonwealth should share in any of the expenses of establish- ing, constructing or equipping an independent industrial school, and its responsibility in the premises begins when a city or town has appropriated money raised by taxation for the purpose of maintenance. It seems to me that the proper view to take of receipts of this character is to apply them to the maintenance of the school, so that they, together with tuition fees and other receipts which do not represent money raised by taxation, may serve to diminish both the amount to be raised by the city or town by taxation and the amount to be reimbursed by the Common- wealth. Thus, the expense of purchasing raw materials to be worked by the pupils into a salable product might well be charged against the sums received therefor, and the net profit be applied to the maintenance of the school.
4. " In the case of one independent industrial school, the city authorities have transferred liquor license money to the mainte- nance fund of the school. Does such money constitute a part of the sum raised by local taxation for the maintenance of the school, within the meaning of chapter 540, Acts of 1909, for which reimbursement should be made by the State ? ^'
It is provided in St. 1906, c. 505, § 5, as amended by St. 1909, c. 540, that: —
Upon certification by the board of education to the auditor of the commonwealth that a city, town or district, either by moneys raised by local taxation or by moneys donated or contributed, has maintained an independent industrial school, the commonwealth, in order to aid in the maintenance of such schools, shall pay annually from the treasury to such cities, towns or districts a sum equal to one half the sum raised by local taxation for this purpose: pro- vided, that no payment to any city or town shah be made except by special appropriation by the legislature.
54 ATTORNEY-GENERAL'S REPORT. [Jan.
Money received by a city or town from fees for liquor licenses is neither " money raised by local taxation '^ nor " money do- nated or contributed/^ and therefore no account should be made thereof in the reimbursement provided for under the section quoted.
Very truly yours,
Dana Malone, Attorney-General.
Massacliusetts Highway Commission — Motor Vehicles owned hy United States Government — Certificate of Registration — Fees.
Under St. 1909, c. 534, which iu section 2 requires the registration of motor vehicles, and in section 29 fixes the fees to be collected therefor, with the further provision that the Massachusetts Highway Commission " may issue certificates of registration for motor vehicles and licenses to operate the same to any member of the foreign diplo- matic corps without the payment of the fees therefor," such commis- sion is not authorized to issue a certificate of registration without the payment of fees for motor vehicles owned by the government of the United States.
June 28, 1910.
F. I. BiELER, Esq., Secretary^ Massachusetts Highway Commission.
Dear Sir : — You request my opinion as to whether the Massa- chusetts Highway Commission has the power to issue for motor vehicles owned by the United States government certificates of registration and number plates without the payment of fees.
On May 8, 1908, I advised your commission as follows : —
I am of opinion that the motor vehicles in question are exempt from registraiion. They are means employed by the government of the United States to execute its constitutional powers, and there- fore are exempt from taxation and registration in this Common- wealth.
St. 1909, c. 534, requires the registration of motor vehicles (section 3), and fixes the fees to be collected therefor (section 29). The only provision for furnishing certificates of registra- tion for motor vehicles without the payment of fees is contained in the last paragraph of section 29, which provides that " the commission may issue certificates of registration for motor vehi- cles and licenses to operate the same to any member of the foreign
1911.] PUBLIC^ DOCUMENT — No. 12. 55
diplomatic corps without the payment of the fees therefor." There is, therefore, no express authority for the issuing of cer- tificates of registration for motor vehicles owned by the United States government without the payment of fees. Since the statute requires the payment of fees in the case of all persons except members of the foreign diplomatic corps, there is no authority in the commission to issue, without the payment of fees, certificates of registration to the United States government. In view of the express provision in favor of members of the for- eign diplomatic corps, no such provision can be implied in favor of the United States government.
According to the earlier ruling, certificates of registration are not required for motor vehicles owned by the United States gov- ernment. If, however, certificates are desired as a matter of con- venience, they must be paid for.
Of course the rule as to number plates follows the rule as to certificates, since the commission is required (see section 2) to furnish, without charge, number plates to persons whose automo- biles are registered according to statutory provisions. Very truly yours,
Daxa Malone, Attorney-General.
License — Intoxicating Liquors — Licensed Premises — Certifi- cate of Inspector of Factories and Public Buildings — Hotel — Lodging House — Ten or More Rooms above the Second Story.
The provisions of E. L., c. 104, § 49, requiring that the certificate of an inspector of factories and public buildings shall be obtained before an innholder's license or a license to sell intoxicating liquors may be granted for any premises, is not applicable, under E. L., c. 104, § 25, as amended by St. 1905, c. 347, and St. 1907, c. 503, § 1, to a hotel in which not more than ten persons lodge or reside above the second story.
In section 33 of chapter 104 of the Eevised Laws, providing in part, that "the owner, lessee, proprietor or manager of a hotel, which is not otherwise suitably provided with fire escapes, or a lodging house which contains ten or more rooms above- the second story, shall place ... a knotted rope . . . for use as a fire escape in every room of said hotel or lodging house used as a lodging room, except rooms on the ground floor," the words " which contains ten or more rooms above the second story " apply to and describe a lodging house, and have no reference to the word " hotel " in said section.
56 ATTORNEY-GENERAL'S REPORT. [Jan.
June 29, 1910.
Gen. J. H. Whitney, Chief of the Massachusetts District Police. Dear Sir : — Your letter of May 27 submits for my considera- tion certain inquiries, of which the first is as follows : —
Is a certificate of an inspector of factories and public buildings required before an innholder's license or a license to sell intoxicating liquors can be gTanted by the city or town authorities (excepting city of Boston) for a hotel which is less than three stories in height, or has less than ten rooms above the second story, or in which less than ten persons lodge or reside above the second story?
I am advised that the certificate to which you refer is that required under the provisions of R. L., c. 104, § 49, which is as follows : —
A license which is required by law, ordinance or by-law to author- ize any premises to be used for any purpose specified in section twenty-five shall not be granted until a certificate for such building or portion thereof shall first have been obtained from an inspector as above provided, and, when issued, shall not continue in force after the expiration of such certificate.
Section 25 of that chapter, as amended by St. 1905, c. 347, and St. 1907, c. 503, § 1, provides, so far as is material, that : —
a hotel, family hotel, apartment house, boarding house, lodging house or tenement house in which ten or more persons lodge or reside above the second story, . . . shall be provided with proper egresses or other means of escape from fire, sufficient for the use of all per- sons accommodated, assembled, employed, lodged or resident therein; . . .
Your question, in substance, requires my opinion as to w^hether the words " in which ten or more persons lodge or reside above the second story" apply to hotels, family hotels, apartment houses, boarding houses, lodging houses and tenement houses, or are limited in their application to tenement houses only.
The earliest legislation relating to the inspection of factories and public buildings is to be found in St. 1877, c. 214, which, in section 5, provided that all churches, schoolrooms, hotels, halls, theatres and other buildings used for public assemblies should have such means of egress as the inspectors of factories and public
1911.] PUBLIC DOCUMENT — No. 12. 57
buildings should approve; and this provision appears in Pub. Sts., c. 104, § 20. By St. 1882, c. 266, § 2, Pub. Sts., c. 104, § 20, was amended by adding thereto the following words : — •
Every building three or more stories in height, in whole or in part used, occupied, leased or rented, or designed to be used, occupied, leased or rented for a tenement to be occupied by more than four families, or a lodging house, shall be provided with a sufficient means of escape in ease of fire, to be approved by the inspector of factories and public buildings.
The following year an act (St. 1883, c. 251) was passed "to secure better provisions for escape from hotels and certain other buildings, in case of fire." This provided, in part, in section 1, that the keeper of a hotel, boarding or lodging house containing one hundred or more rooms, " and being four or more stories high," should maintain at least two competent watchmen, prop- erly assigned, and on duty between the hours of 9 o'clock at night and 6 o'clock in the morning; and the keeper of a hotel, boarding or lodging house containing more than fifty but less than one hundred rooms, " and being three stories high," should maintain at least one competent watchman on duty during the same hours. Section 2 provided that : —
Hotels used and occupied as public houses, for the reception and entertainment of guests, boarding or lodging houses and school buildings, being three or more stories high, and acconunodating or having the means of accommodating thirty or more persons, . . . shall be supplied inside thereof with proper and sufficient means or appliances for escape, in case of fire, . . .
In 1888 the law regulating ways of egress and means of escape from fire was codified in St. 1888, c. 426, in which section 1 con- tains the following provision : —
Every building now or hereafter used, in whole or in part, as a public building, public or private institution, schoolhouse, church, theatre, public hall, place of assemblage or place of public resort, and every building in which ten or more persons are employed above the second story in a factory, workshop or mercantile or other estab- lishment, and every hotel, family hotel, apartment house, boarding house, lodging house or tenement house in which ten or more per- sons lodge or reside above the second story, and every factory, work-
58 ATTORNEY-GENERAL'S REPORT. [Jan.
shop, mercantile or other establishment the owner, lessee or occupant of which is notified in writing by the inspector hereinafter men- tioned that the provisions of this act are deemed by him applicable thereto, shall be provided with proper ways of egress, or other means of escape from fire, sufficient for the use of all persons accom- modated, assembling, employed, lodging or residing in such build- ing; . . .
And the same provision, that " every hotel, family hotel, apart- ment house, boarding house, lodging house or tenement house in which ten or more persons lodge or reside above the second story," is repeated in St. 1894, c. 481, § 24, and, with the single change from '' every hotel,*^ etc., to " a hotel," etc., is to be found in E. L., c. 104, § 25, as amended by St. 1907, c. 503, § 1.
It appears, therefore, that the regulation of means of escape in hotels and boarding or lodging houses originally applied only to hotels and boarding or lodging houses which were three or more stories in height (St. 1883, § 251), and that such regulation so limited had been in force for five years when laws relative to the inspection of buildings were codified in St. 1888, c. 426, where substantially the same language was employed in section 1 with reference to hotels and boarding or lodging houses that is to be found in existing provisions of law. I see no reason to believe that by this codification the Legislature intended to extend the application of the law to a class of buildings w4iich up to that time had been excepted from its provisions, or to limit the appli- cation of the qualifying words to tenement houses, so as to create a distinction between a tenement house and a hotel, family hotel, apartment house, boarding house and lodging house. The con- clusion which I have reached is supported by the language of the court which considered this section (then St. 1888, c. 426, § 1), in Perry v. Bangs, 161 Mass., 35, 36, where the court said: —
Section 1 of St. 1888, c. 426, first describes the buildings to be subject to the provisions of the act, and this description includes " every hotel, family hotel, apartment house, boarding house, lodging house, or tenement house m which ten or more persons lodge or reside above the second story." The description ends as follows: " and eveiy factory, workshop, mercantile or other establishment the owner, lessee, or occupant of which is notified in writing by the inspector hereinafter mentioned that the provisions of this act are deemed by him applicable thereto, shall be provided with proper ways of egi'ess or other means of escape from fire, sufficient for the use of all persons accommodated, assembling, employed, lodgmg, or
1911.] PUBLIC DOCUMENT — No. 12. 59
residing in such building." We assume that the words requiring a notice in writing from the inspector that he deems the provisions of the act applicable to certain establishments apply only to the buildings or establishments mentioned in the last clause of the de- iption, and that a hotel in which more than ten persons lodge reside above the second story is subject to the provisions of the act, even if no such notice has been given by an inspector.
SCI
or
I am constrained to advise you, therefore, that a certificate of an inspector of factories and public buildings is not required be- fore an innholder's license or a license to sell intoxicating liquors may be granted by the city or town authorities for a hotel in which not more than ten persons lodge or reside above the second story.
Your communication contains certain other inquiries, as fol- lows : —
Does section 33, chapter 104, Revised Laws, apply to any hotel more than one story in height outside of Boston?
Does section 34, chapter 104, Revised Laws, require an annual inspection by the city or town (except Boston) inspector of build- ings, or the chief engineer of the fire department, in May, of every hotel of less than ten rooms above the second story?
Does section 34, chapter 104, Revised Laws, require knotted ropes or better appliances in every hotel which is not otherwise suitably provided with fire escapes, and which is more than one story in height?
These inquiries relate to sections 33 and 34 of chapter 104 of the Revised Laws, and in slightly different phrase present the same questions. Section 33, so far as it is material, is as fol- lows : —
The owner, lessee, proprietor or manager of a hotel, which is not otherwise suitably provided with fire escapes, or of a lodging house which contains ten or more rooms above the second story, shall place or cause to be placed a knotted rope or better appHance for use as a fire escape in every room of said hotel or lodging house used as a lodging room, except rooms on the ground floor.
Your inquiries, in substance, require my opinion upon the question whether or not the words " which contains ten or more rooms above the second story '' qualify the word " hotel,'' as well as the words " lodging house."
60 ATTORNEY-GENERAL'S REPORT. [Jan.
I am of opinion that a consideration of the history of this par- ticular provision makes it clear that the words " which contains ten or more rooms above the second story " apply to and describe a lodging house, and have no reference to the word ^^ hotel " which precedes them. Thus, the provision with respect to hotels was originally enacted in 1890, and is to be found in chapter 307 of that year, and required that : —
Every owner, lessee, proprietor or manager of a hotel . . . shall . . . place or cause to be placed a knotted rope or other better appli- ance for use as a fire escape in every room of said hotel used as a lodging room, except rooms on the ground floor.
The provision with respect to lodging houses containing ten or more rooms above the second story was enacted in 1894 (St. 1894, c. 341) ; and in the same year the two provisions were combined in St. 1894, c. 481, § 44, which is identical with section 33 of chapter 104 of the Revised Laws, except that in the latter section the words " for the protection of human life in case of fire " are omitted after the words " fire escapes " in the third line.
It follows, therefore, that the description with respect to rooms above the second story is applicable only to a lodging house, and does not describe or limit the word " hotel.'' Very truly yours,
Dana Malone, Attorney-General.
Civil Service — Assistant Commissioner of the Penal Institutions Department of the City of Boston.
The assistant commissioner of the penal institutions department of the city of Boston appointed by the penal institutions commissioner under the provisions of St. 1897, c. 395, $ 5, is Tvithin the classifica- tion of " superintendents, assistant and deputy superintendents, dep- uties, executive officers and persons other than the chief superin- tendent of departments ..." in civil service rule 7, section 1, clause 1, and is subject to the provisions of the civil service law and rules.
July 14, 1910.
Hon. Charles Warren, Chairman^ Civil Service Commission.
Dear Sir : — You request my opinion as to whether the posi- tion of assistant commissioner of the penal institutions depart- ment of Boston is within the classified civil service.
1911.] PUBLIC DOCUMENT — No. 12. 61
The penal institutions department is a department of tlie city of Boston. See opinion of Feb. 16, 1910. The assistant commis- sioner is within the classification of civil service rule 7, section 1, clause 1, of " superintendents, assistant and deputy superin- tendents, deputies, executive officers and persons other than the chief superintendent of departments performing any of the duties of a superintendent in the service of any city." The fact that the position is described as that of '^ assistant commissioner " instead of '' assistant superintendent " is immaterial, since the duties must be analogous, and in my opinion such assistant com- missioner is within the classified service of the city.
The only remaining question is, whether the position is by statute exempt from civil service rules. It is not so exempt by R. L., c. 19, § 9, which is the general provision for exemptions, nor, in my opinion, is it exempt by any special statutory provi- sion. St. 1895, c. 449, § 14, provides that " the institutions de- partment shall be under the charge of one institutions commis- sioner." Section 20 provides that : —
The officer or board in charge of any department created by this act . . . may, with the approval of the mayor, appoint not exceed- ing three assistants . . . ; and such appointment shall be exempt from the laws relating to civil service in the commonwealth and the cities and towns thereof.
St. 1897, c. 395, § 5, after changing the name of the depart- ment, provides that "the penal institutions commissioner may, with the approval of said mayor, appoint one assistant." St. 1909, c. 486, § 15, repeals St. 1895, c. 449, § 20, except as to the election department. The office of assistant commissioner is, therefore, created by St. 1897, c. 395, and as to it there is no specific provision for exemption from the civil service. Very truly yours,
Dana Malone, Attorney-General.
Civil Service — Officers whose Appointment is subject to Con- firmation hy City Council — Constables.
Constables whose appointments must be confirmed by the city council of the city of Boston are " officers . . . whose appointment is subject to confirmation by the , . . city council " within the meaning of E. L., c. 19, $ 9, providing that such officers, among others, shall not be affected as to their selection or appointment by the civil service rules.
62 ATTORNEY-GENERAL'S REPORT. [Jan.
July 21, 1910.
Hon. Chaeles Warren, Chairman, Civil Service Commission.
Dear Sir : — You have requested my opinion as to whether constables whose api:)ointments must be confirmed by the city council of the city of Boston are officers within the provisions of E. L., c. 19, § 9, and therefore exempt from civil service classi- fication.
R. L., c. 19, §§ 6 to 8, inclusive, authorize the making of rules regulating the selection of officers and employees in the service of the cities of the Commonwealth. Under authority of these sections certain rules have been made, one of which places within the classified service " constables in the service of any city receiv- ing pay other than the statutory fees." Civil service rule 7, class 18. Constables in the service of the city of Boston receiving pay other than the statutory fees, are, therefore, within the civil service classification, unless expressly excepted therefrom by statute.
R. L., c. 19, § 9, provides that : —
Judicial officers and officers elected by the people or by a city coun- cil, or whose appointment is subject to confirmation by the executive council or city council of any city, . . . police and fire commis- sioners and chief marshals, or chiefs of police and fire departments, shall not be affected as to their selection or appointment by any rules made as aforesaid; but, with the above exception, such rules shall apply to members of police and fire departments.
The constables in question are not expressly excepted from the application of the rules unless they are '^ officers . . . whose ap- pointment is subject to confirmation by the . . . city council."
In towns, "the selectmen may appoint as many constables ... as in their opinion may be necessary." R. L., c. 25, § 87. In cities, the mayor and aldermen have the powers of selectmen. R. L., c. 26, § 2. When an appointment is to be made by the mayor and aldermen, the mayor has "the exclusive power of nomination, subject to confirmation or rejection by the alder- men." R. L., c. 26, § 8. In the city of Boston, the mayor and city council have the powers of a board of aldermen. St. 1909, c. 486, § 1.
The principal duty of a constable is the service of process, both criminal and civil. A constable m.ay, however, serve civil process only if he has given the statutory bond. R. L., c. 25, §§ 88 to 93, inclusive.
1911.] PUBLIC DOCUMENT — No. 12. 63
In view of the statutory provisions referred to, I am of opinion that a constable is an officer within the meaning of the word as used in R. L., c. 19, § 9. See Leavitt v. Leaviit, 135 Mass. 191, 193; Brown v. Russell, 166 Mass. 14, 26; Attorney- General v. Tillingliast, 203 Mass. 539. " His appointment is subject to con- firmation by the . . . city council " of Boston. Attorney-Gen- e7'al V. Douglass, 195 Mass. 35, 38. The constables in question are, therefore, in my judgment, exempt from civil service classi- fication.
The opinion which I have expressed applies to constables, but not to members of the police department. Police officers are, in general, classified within civil service rules. See rule 7, classes 14 to 17, inclusive. The statute which provides for exemptions from the application of the civil service rules further provides that "'^ such rules shall apply to members of police . . . depart- ments." R. L., c. 19, § 9. Moreover, in the city of Boston not only regular and reserve police, but also special police, are ap- pointed by the police commissioner and not by the mayor and city council. St. 1887, c. 177; St. 1898, c. 282; St. 1906, c. 291, § 10.
Very truly yours,
Dana Malone, Attorney-General.
City or Town — Money horrotued in Anticipation of Taxes — Limit of Authority to issue Notes in Payment.
Under the provisions of E. L., c. 27, § 6, authorizing a city or town, by a majority vote, to " incur debts for temporary loans in anticipation of the taxes of the municipal year in which such debts are incurred and expressly made payable therefrom by such vote," a town may not legally issue notes for debts incurred in anticipation of taxes in any one year when such debts exceed in the aggregate the total amount which the town has by vote authorized to be so borrowed.
A town may not, under the provisions of E. L., c. 27, § 6, authorize an amount to be borrowed in anticipation of taxes which exceeds the amount of the tax assessed or to be assessed for the year within which the debt is contracted.
Aug. 16, 1910.
Charles F. Gettemy, Esq., Director of the Bureau of Statistics. Dear Sir : — By your letter of July 29 you desire to be advised as to whether or not a town has authority " to legally issue notes in anticipation of taxes for any one year to an amount in the aggregate in excess of the total amount which the town by vote
64 ATTORNEY-GENERAL'S REPORT. [Jan.
has authorized may be borrowed. For example: if a town is authorized to borrow $50,000 in anticipation of taxes, may it borrow in excess of that sum, provided at any one time it has not more than $50,000 outstanding ? "
I assume that you refer to money borrowed in anticipation of taxes under the proA^sions of 11. L., c. 27, § 6, which is as fol- lows : —
Cities and towns may by a majority vote incur debts for tempo- rary loans in anticipation of the taxes of the municipal year in which such debts are incurred and expressly made payable there- from by such vote. Such loans shall be payable within one year after the date of their incurrence, and shall not be reckoned in deter- mining the authorized limit of indebtedness.
Under this provision of law I am of opinion that the amount of the debt which the to^rn has by vote duly authorized to be in- curred may not in any case be exceeded, and that the authority of the town officers in the premises is exhausted when they have once contracted a debt to the extent of the sum set forth in such vote. It follows, therefore, that notes may not be legally issued for debts incurred in anticipation of taxes in any one year when such debts in the aggregate exceed the total amount which the town has by vote authorized to be so borrowed. See 1 Op. Atty.- Gen., 24, 65, 418 ; Agawam National Bank v. Inhahitants of South Hadleij, 128 Mass. 503; Smith v. Dedham, 144 Mass. 177.
You also desire to be advised " as to what is the limit, if any, upon the amount which can be borrowed by a municipality in anticipation of taxes."
Section 6, above quoted, imposes no express limitation upon the authority of a town to incur debts for temporary loans, but, by its implication, such authority must be limited to the amount of the tax assessed or to be assessed in the year during which such debt is incurred. Thus, if the debt is incurred before the tax has been actually assessed, its amount must not exceed the amount of taxes to be levied for the year within which such debt is contracted. If the debt is incurred after the taxes have been assessed and before they are collected, it must not in any event exceed the amount of tax money assessed for that year remaining uncollected.
Very truly yours,
Dana Malone, Attorney-General.
1911.] PUBLIC DOCUMENT — No. 12. 65
Street Railway Company — Issue of Bonds — Boai'd of Railroad Commissioners — Approval — Sale at Less than Par Value.
The provision of St. 1906, c. 463, Part III., § 103, that for the purposes therein specified a street railway company " may . . . increase its capital stock or issue bonds, ... to such an amount, ... as the board of railroad commissioners shall determine will realize the amount which has been properly expended or will be properly re- quired . . . for such of the purposes aforesaid as are set out in its petition to said board," authorizes the Board of Eailroad Commis- sioners to approve an issue of bonds and the sale thereof by a street railway company at less than par value, provided that the price realized by such sale furnishes a fair and reasonable equivalent for the securities so disposed of.
The Board of Eailroad Commissioners, having acted upon the petition of a street railway company and determined the amount of bonds which, if sold at par, would realize the amount properly expended or properly required, as set forth in the petition, upon a subsequent petition may take into consideration the fact that the petitioner has been unable to dispose of the bonds so authorized at par, and may approve a further issue of bonds for the same purpose in order to meet the deficit so created.
St. 1910, c. 536, amending St. 1906, c. 463, Part III., § 103, and pro- viding that the Board of Eailroad Commissioners, in authorizing an issue of bonds under section 103, " may prescribe the minimum price at which such bonds shall be sold, and may modify such price from time to time," and where the minimum price so established is less than par, may provide for the establishment of a sinking fund which at the maturity of the bonds will amount to the difference between the selling price and the par value thereof, is applicable to a peti- tion pending at the time of its passage.
Oct. 21, 1910.
Hon. W. P. Hall, Chairman^ Board of Railroad Commissioners.
Dear Sir : — By a communication dated September 23 you have requested my opinion upon certain questions arising under the provisions of St. 1906^ c. 463, Part III., § 103, as amended by St. 1910, c. 536. Your communication states that under the statute first mentioned, and prior to the enactment of the amend- ment, the Board approved : —
an issue by a street railway company of bonds of a par or face value equal to the amount of certain floating indebtedness properly incurred by the company in the construction and equipment of its railway and in the purchase of property necessary for its opera- tion. The company sold the bonds, and realized therefrom an amonnt less than their par value and less than the amount of float-
66 ATTORNEY-GENERAL'S REPORT. [Jan.
ing indebtedness which it was proposed to pay. After applying the proceeds of the sale of said bonds to said floating* indebtedness, the company filed its petition with the Board for approval of the issue of additional bonds to an amount sufficient to pay the balance of the floating indebtedness not paid with the proceeds of the bonds previously approved by the Board and issued and sold by the com- pany. During the pendency of this petition, the General Court enacted chapter 536 of the Acts of 1910.
Upon these facts, and upon the assumption that the Board is satisfied that the petitioning street railway company acted in good faith in the sale of the bonds first approved and obtained a fair market value therefor, the following specific questions are asked : —
1. Can the Board now, under the authority conferred upon it by said section 103 of Part III. of chapter 463 of the Acts of 1906, as amended by chapter 536 of the Acts of 1910, approve, upon the company's pending petition, the issue of such additional bonds as this Board may deem to be reasonably necessary to realize the bal- ance of the amount of floating indebtedness, pre^dously found by the Board to have been properly incurred, and which the bonds previously approved by it had not been sufficient entirely to pay?
2. Can the Board now, under said statutes, and on the company's pending petition, if the Board approves the issue of any additional bonds as prayed for in said petition, require the company to estab- lish a sinking fund, as provided in said chapter 536 of the Acts of 1910?
3. Is it necessary for said company to authorize and file a new petition subsequent to the enactment of chapter 536 of the Acts of 1910, in order to give this Board jurisdiction under said act to re- quire the company to establish a sinking fund under the provisions thereof?
Section 103 of Part III. of chapter 463 of the Acts of 1906 provides as follows : —
A street railway company, for the purpose of building an exten- sion, or of acquiring land for pleasure resorts, or of acquiring or building power houses or car houses or park buildings, or of acquir- ing or equipping additional rolling stock, or of changing its motive power, or of furnishing electricity to a town for light, or of abol- ishing gTade crossings, or of paying betterment assessments for widening or otherwise altering streets, or of complying with any requirements lawfully imposed, or of making permanent invest-
1911.] PUBLIC DOCUMENT — No. 12. 67
ments or improvements, or of acquiring any additional real or per- sonal property necessary or convenient for its corporate objects, or of refunding- its funded debt, or for the payment of money bor- rowed or indebtedness incurred for any of the foregoing purposes, or for other similarly necessary and lawful purposes, may, in ac- cordance with the provisions of sections one hundred and seven, one hundred and eight, one hundred and eleven and one hundred and twelve of Part III, and of sections forty-eight to fifty-six, inclu- sive, of Part II, increase its capital stock or issue bonds, secui'ed by mortgage or otherwise, to such an amount, beyond the amounts fixed and limited by its agreement of association or its charter, or by any special law, as the board of railroad commissioners shall determine will realize the amount which has been properly expended or will be properly required, and as said board shall approve for such of the purposes aforesaid as are set out in its petition to said board.
To the purposes for which a street railway company might in- crease its capital stock, as thus set forth, St. 1909, c. 485, added the further purpose of supplying itself with working capital.
Sections 107 to 112 of Part III. of the chapter last quoted contain certain directions and restrictions upon the issuance of stocks, bonds, coupon notes and other evidences of indebtedness by street railway companies, which are not pertinent to the present inquiry.
Sections 48 to 56 of Part II. regulate the issuance by a rail- road corporation of coupon or registered bonds, coupon notes or other evidences of indebtedness payable at periods of more than twelve months from the date thereof to provide means for fund- ing its floating debt, or for the payment of money borrowed for any lawful purpose, or authorize the mortgage of a part or all of its railroad, equipment or franchise, or a part or all of its real or personal property, together with provisions for the operation and management of the railroad in case there is a default in the performance of the conditions of the mortgage.
St. 1910, c. 536, is as follows: —
Section one hundred and three of Part III of chapter four hun- dred and sixty-three of the acts of the year nineteen hundred and six is hereby amended by adding at the end thereof the following : — Said board, in authorizing the issue of any bonds under this section may prescribe the minimum price at which such bonds shall be sold, and may modify such price from time to time, as the board may deem proper. Whenever said board authorizes or has approved
68 ATTORNEY-GENERAL'S REPORT. [Jan.
the issue or sale of bonds of a face value in excess of the amount determined by it to have been properly expended or to be properly required, it may, in its order of approval, or at any time there- after, require the company issuing such bonds to establish a sink- ing fund, estimated to realize at the maturity of said bonds a sum equal to the difference between the amount or amounts for which such bonds were authorized or approved, and the face value of the bonds so authorized or approved therefor, and may designate some Massachusetts trust company as trustee and custodian of such fund, and may from time to time change such trustee. The provisions of any agreement relative to said sinking fund, made between the street railway company and" the trust company selected as such trus- tee, shall be submitted to said board and shall not be valid until approved by it.
This statute created no new purpose for which, subject to the approval of the Board of Railroad Commissioners, bonds may be issued. Its only effect is to confer upon the Board authority to prescribe a minimum price at wiiich bonds may be sold, and, where such minimum price is less than par, to provide for the establishment of a sinking fund which will at maturity amount to the difference between the selling price and the par value of the bonds. It follows, therefore, that the first question to be decided is, whether or not section 103, without reference to the amendment passed in 1910, either expressly or by implication, places a limitation upon the sale of bonds issued under its pro- visions for the purpose of raising money to pay for work of con- struction or to fund floating indebtedness or for any other lawful purpose.
I am of opinion that there is nothing in section 103, or in the other sections therein referred to, which limits the power of a street railway company to dispose of bonds, lawfully issued, at less than par if the price obtained is the fair market value of the securities sold. Generally speaking, a corporation, in the absence of statutory prohibition or restriction, may issue its bonds or other evidences of indebtedness at a discount, or may dispose of them at less than par, provided that the price realized or the work or materials furnished give a reasonable equivalent for the securi- ties disposed of. Gamble v. Queens County Water Co., 123 K Y. 91; Coe v. Columbus, etc., Railroad Co., 10 Ohio, 372; North- side Railway Co. v. W or tiling ton, 88 Tex., 562. And this power in railroad or street railway corporations has been uniformly recognized by the Legislature of this Commonwealth. So in St.
1911.] PUBLIC DOCUMENT — No. 12. 69
1854, c. 286, which provided that a railroad corporation estab- lished by the laws of the Commonwealth might issue bonds for " the purpose of funding its floating debt or for money which it may borrow for any purpose sanctioned by law," and which, in Commonwealth v. Smith, 10 Allen, 448, was held to prohibit the issuance of bonds for any purpose and in any manner other than that therein provided, it was expressly enacted in section 5 that " all bonds or notes which have been, or which may hereafter be, issued by any railroad corporation, shall be binding and collect- ible in law, notwithstanding such notes or bonds were negotiated and sold by such corporation, or their agents at less than par." And this provision is re-enacted in section 51 of Part II. of chapter 463 of the Statutes of 1906, and is by reference applicable to bonds issued under section 103 of Part III. of sucli chapter.
I see nothing in the language of section 103 itself which either directly or by implication negatives the power so recognized. On the contrary, it expressly provides that a street railway company for the purposes specified " may . . . issue bonds . . . to such
an amount as the board of railroad commissioners shall
determine will realize the amount which has been properly ex- pended or will he properly required, and as said board shall ap- prove for such of the purposes aforesaid as are set out in its petition to said board," — a choice of words by which, in my opinion, the Legislature clearly intended to recognize that, if bonds cannot be disposed of for their par value after an effort so to do made in good faith and with due diligence, the amount to be authorized by the Board, computed upon the basis of a sale at par, will not realize an amount equal to that which has been properly expended or will be properly required for the purposes specified, and to authorize the Board to determine the amount, expressed in the par value of the bonds, which ivill realize such amount. This view is confirmed by the language of St. 1910, c. 536, which could only have been adopted upon the theory that section 103 already recognized that it might be necessary to dis- pose of bonds at less than par and authorized them to be so disposed of; for such statute does not confer upon either the street railway company or the Board of Railroad Commissioners any new power in the premises, but provides simply that the Board, in authorizing the issue of bonds under section 103, may prescribe a minimum price at which they may be sold, and where such minimum price is established may provide for a sufficient sinking fund for their redemption at par. Moreover, the Legis-
70 ATTORNEY-GENERAL'S REPORT. [Jan.
lature must be deemed to have been well aware that, from the condition of the market or from other causes entirely beyond the control of the petitioning street railway company, it might often be that such company would be unable to dispose of its bonds at par, and, if restricted to an issue of an amount which in par value did not exceed the indebtedness to be met, would be forced to make the deficit good by other means, and would be left with a floating indebtedness originally incurred for a purpose for which bonds might be issued, but which could no longer be bonded, and must be met from earnings or carried as a perma- Dent floating debt.
Adopting this construction of the provisions of section 103 of Part III. of chapter 463 of the Acts of 1906, I reply specifically to the questions submitted by your communication as follows : —
1. In view of the conclusion above reached, the first inquiry of the Board is reduced in substance to an inquiry whether the Board, having acted upon a petition of a street railway company and determined the amount of bonds which if sold at par value would realize the amount properly expended or properly required, as set forth in the petition, may, upon a subsequent petition, take into consideration the fact that, after an effort made in good faith and with all diligence to dispose of the bonds so authorized at par, the petitioner had failed to do so, and that the amount real- ized by actual sale upon the market was insufficient to accom- plish the whole purpose for which the bonds were issued, and approve a further issue of bonds for the same purpose in order to meet the deficit so created. To this question I am of opinion that the reply should be in the affirmative. If the Board might have approved the issue of the additional bonds in the first in- stance, I see no reason why they might not subsequently approve them upon a presentation of all the facts showing failure to realize a sufficient amount by the sale of the bonds first approved for the same purpose.
2. St. 1910, c. 536, goes no further than to require the Board to make certain additional regulations and restrictions with ref- erence to any issue of bonds which it may authorize under the provisions of section 103, and I am of opinion that it may apply as well to a pending petition as to one brought after its passage. It interferes with no vested rights of the petitioning company, and, therefore, is not subject to any objection upon constitutional orrounds.
1911.] PUBLIC DOCUMENT — No. 12. 71
3. The conclusion readied in replying to the second question requires that the third question of the Board be answered in the negative.
Very truly yours,
Dana Malone, Attorney-General.
Taxation — Domestic Corporation — Minimum Limit of Tax — Local Taxation — Deductions — Mortgage on Real Estate.
In determining the minimum limit of tax upon a domestic corporation under the provisions of St. 1909, c. 490, Part III., § 43, that " the total amount of tax to be paid by such corporation in any year upon its property locally taxed in this commonwealth and upon the value of its corporate franchise shall amount to not less than one tenth of one per cent of the market value of its capital stock at the time of said assessment as found by the tax commissioner," a mortgage on real estate taxable as real estate to the mortgagor, and held by a domestic corporation, is not included within " its property locally taxed in this commonwealth," and the tax paid by the mortgagor on such real estate may not be used to reduce the amount of the franchise tax to be paid by the corporation holding such mortgage.
Oct. 27, 1910.
Hon. William D. T. Teefry, Tax Commissioner.
Dear Sir : — You have requested my opinion upon a question which is substantially as follows: in determining the minimum limit of tax upon a domestic corporation, is a mortgage on real estate taxable as real estate to the mortgagor, held by such cor- poration, included within " its property locally taxed in this Commonwealth ? "
St. 1909, c. 490, Part III., § 43, relative to the taxation of domestic corporations, provides in part that : —
the total amount of tax to be paid by such corporation in any year upon its property locally taxed in this commonwealth and upon the value of its corporate franchise shall amount to not less than one tenth of one per cent of the market value of its capital stock at the time of said assessment as found by the tax commissioner.
In my opinion, a mortgage on real estate, taxable as real estate to the mortgagor, held by a domestic corporation, is not included within " its property locally taxed in this Commonwealth ; " in other words, the tax paid by the mortgagor on such real estate is
72 ATTORNEY-GENERAL'S REPORT. [Jan.
not to be used to reduce the amount of the franchise tax to be paid bv the corporation holding such mortgage.
In determining the minimum franchise tax to be paid by a domestic corporation, both the amount " to be paid by such cor- poration in any year upon its property locally taxed in this Com- monwealth '' and the amount to be paid by it " upon the value of its corporate franchise " are to be considered. Taxes, if any, to be paid by anybody else upon the property of the corporation are not to be included. It follows that the tax to be paid upon mortgaged real estate is not to be included when it is not to be paid by the corporation holding the mortgage. The interest of a mortgagee in real estate may be assessed to him as real estate, or the whole estate may be assessed to the mortgagor in possession. St. 1909, c. 490, Part L, §§ 15-18, inclusive, § 45. Abbott v. Frost, 185 Mass. 398; Sullivan v. Boston, 198 Mass. 119. Only when the mortgagee's interest is assessed to the mortgagee can it properly be said that the tax is to be paid by it. This is not such a case. The situation is similar to that in the case of leased real estate. Such real estate may be assessed to the lessor or to the lessee. St. 1909, c. 490, Part I., §§ 15 and 20. In an opinion of my predecessor (2 Op. Atty.-Gen., 556) you were advised that real estate leased by a domestic corporation is " its real estate . . . subject to local taxation '' within the meaning of St. 1903, c. 437, § 72 (now St. 1909, c. 490, Part III., § 3), and that the value of such real estate is to be deducted from the value of the corporate franchise " if it appears that such leased real estate is taxed to the corporation." In both cases the actual method of taxation employed governs.
The fact that in a particular case a corporation which is the mortgagee by reason of an agreement with the mortgagor bears the burden of the tax on its interest, although such tax is not assessed to it, is immaterial. The purpose of the minimum limit upon the amount of the franchise tax was to require each do- mestic corporation to pay some tax directly. As was observed by the committee which reported the business corporation law (see report, pp. 60-61), a corporation holding only securities would not, in the absence of such a provision, be subject to taxa- tion in the Commonwealth. The reason that such a corporation would not be subject to taxation is that the value of its non-tax- able securities would be deducted from the value of its franchise before the tax was computed. The reason for the deduction of the value of such securities is that the value represented by them is otherwise taxed. The corporation holding such securities in-
1911.] PUBLIC DOCUMENT — No. 12. 73
directly bears the burden of such taxation, yet the Legislature in- tended that such corporation should be directly taxed on its fran- chise, and to accomplish that purpose provided for the minimum limit. A corporation holding a mortgage on real estate taxable as real estate to the mortgagor is in a situation analogous to that of a corporation holding non-taxable securities. By the same reasoning, it should not escape the payment of a franchise tax even if it indirectly bears the burden of the tax assessed on its interest in the mortgaged real estate. Very truly yours,
Dana Malone, Attorney-General.
Taxation — Towns — Assessors — Term of Office. Since St. 1907, c. 579, § 1, providing in part that " each assessor in every city and town in the commonwealth . . . shall be elected or appointed for the term of three years . . . ," took effect on Jan. 1, 1908, there are no towns which may choose assessors for one year, as provided in St. 1907, c. 560, § 371.
Nov. 2, 1910. Hon. W. D. T. Trefry, Tax Commissioner.
Leak Sir : — You request my opinion as to whether the pro- vision of St. 1907, c. 560, § 371, which authorizes towns to vote that selectmen shall act as assessors, is still in force.
That section provides, in part : —
A town which chooses its assessors or overseers of the poor for one year may, instead of electing such officers, provide by vote that the selectmen shall act also as assessors or as overseers of the poor, or both.
St. 1907, c. 579, § 1, provides, in part, that : —
Each assessor in every city and town of the commonwealth, except in the city of Boston, shall be elected or appointed to hold office for the term of three years and until bis successor is duly elected or appointed.
Section 2 provides that the act shall take effect on Jan. 1, 1908. Since Jan. 1, 1908, therefore, there are no towns which choose their assessors for one year. There are, therefore, no towns which may provide by vote that the selectmen shall act as assessors. Very truly yours,
Dana Malone, Attorneij-GeneraL
74 ATTORNEY-GENERAL'S REPORT. [Jan.
Savings Banks — Legal Investments — Street Railway Company — Bonds — Dividend equal to Five Per Cent, for Five Years — Returns — Nine Months ending June 30, 1910 — Board of Railroad Commissioners — Certification. The Board of Eailroad Commissioners, under the provision of St. 1908, c. 590, $ 68, sub-division fifth, that deposits and the income derived therefrom may be invested by savings banks " in the bonds of any street railway company . . . which has earned and paid in dividends in cash an amount equal to at least five per cent, upon all its out- standing capital stock in each of the five years last preceding the certification by the board of railroad commissioners hereinafter pro- vided for; " and of St. 1909, c. 502, § 1, that the annual returns required by law to be made to such Board shall be returns for the year ending on the thirtieth day of June; and section 2, that such returns for 1910 " shall cover the doings of street railway com- panies . . . for the preceding nine months only, and said period of nine months shall be deemed, under the provisions of section sixty- eight of chapter five hundred and ninety of the acts of the year nineteen hundred and eight, sub-division Fifth, ... as one of the five years therein referred to, but the requirement that dividends equal to at least five per cent, upon all the outstanding capital stock of a street railway company shall have been earned and paid in cash in each of said five years, shall not apply to said period of nine months; and any street railway company which shall have earned and paid dividends in cash an amount equal to five per cent, upon all its outstanding capital stock in each of the five preceding years with the exception of said nine months period, shall be in- cluded in the list to be certified and transmitted by the board," — may certify and transmit to the Savings Bank Commissioner the name of a street railway company which has paid dividends of 2 per cent, for the year ending Sept. 30, 1905, 5 per cent, for the years ending Sept. 30, 1906, 1907, 1908 and 1909, respectively, and 2 per cent, on common and 3 per cent, on preferred stock for the nine months ending on June 30, 1910.
Nov. 28, 1910.
Hon. W. P. Hall, Chairman^ Board of Eailroad Commissioners.
Dear Sir : — Your letter of November 23 requires my opinion upon the construction of chapter 502 of the Statutes of 1909, which provides, in section 1, that the annual returns required by law to be made to the Board of Railroad Commissioners shall be returns for the year ending on the thirtieth day of June, and shall be transmitted to the Board on or before the thirtieth day of the following September.
Section 2 is as follows: —
1911.] PUBLIC DOCUMENT — No. 12. 75
The return required by the preceding section to be filed for the period ending on the thirtieth day of June, in the year nineteen hundred and ten, shall cover the doings of street railway companies and every person, firm, association or corporation doing an express business upon either a railroad or railway in this commonwealth for the preceding nine months only, and said period of nine months shall be deemed under the provisions of section sixty-eight of chap- ter five hundred and ninety of the acts of the year nineteen hundred and eight, sub-division Fifth, relative to the investment of deposits, and the income derived therefrom, of savings banks in the bonds of street railway companies, as one of the five years therein referred to, but the requirement that dividends equal to at least five per cent upon all the outstanding capital stock of a street railway company shall have been earned and paid in cash in each of said five years, shall not apply to said period of nine months ; and any street railway company which shall have earned and paid in dividends in cash an amount equal to five per cent upon all its outstanding capital stock in each of the five preceding years, with the exception of said nine months period, shall be included in the list to be certified and trans- mitted by the board. The list required by the provisions of said section sixty-eight to be certified and transmitted to the bank com- missioner shall, after the passage hereof, be so certified and trans- mitted on or before the fifteenth day of December in each year.
St. 1908, c. 590, § 68, sub-division fifth, which is referred to in the above section, is as follows : —
In the bonds of any street railway company incorporated in this commonwealth, the railway of which is located wholly or in part therein, and which has earned and paid in dividends in cash an amount equal to at least five per cent upon all its outstanding capi- tal stock in each of the five years last preceding the certification by the board of railroad commissioners hereinafter provided for. No such investment shall be made unless said company appears from returns made by it to the board of railroad commissioners to have properly paid said dividends without impairment of assets or capital stock, and said board shall on or before the fifteenth day of Jan- uary in each year certify and transmit to the bank commissioner a list of such street railway companies.
Dividends paid by way of rental to stockholders of a leased street railway company shall be deemed to have been earned and paid by said company within the meaning of this clause, provided that said company shall have annually earned, and properly paid in dividends in cash, without impairment of assets or capital stock, an amount equal to at least five per cent upon all its outstanding capi-
76 ATTORNEY-GENERAL'S REPORT. [Jan.
tal stock in each of the five fiscal years next preceding the date of the lease thereof.
If two or more street railway companies have been consolidated by purchase or otherwise during the five years prior to said certifi- cation, the payment severally from the earnings of each year of divi- dends equivalent in the aggregate to a dividend of five per cent on the aggregate capital stocks of the several companies during the years preceding such consolidation shall bo sufficient for the pur- pose of this act.
Your letter states that a street railway company lias paid divi- dends of 2 per cent, for the year ending Sept. 30, 1905, 5 per cent, for the year ending Sept. 30, 1906, 5 per cent, for the year ending Sept. 30, 1907, 5 per cent, for the year ending Sept. 30, 1908, 5 per cent, for the year ending Sept. 30, 1909, and 2 per cent, on common stock and 3 per cent, on preferred stock for the nine months ending on Jnne 30, 1910.
Your inquiry is as follows : —
Assuming that said company appears, from returns made by it to the Board of Railroad Commissioners, to have annually earned and properly paid said dividends without impairment of assets or capital stock, is it lawful for the Board to certify and transmit to the Bank Commissioner the said company as a street railway com- pany entitled to have its bonds a legal investment for savings banks?
Upon the facts submitted, I am of opinion that the company to which you refer is within the requirements of section 2 of chapter 502 of the Statutes of 1909, and that the Board may properly certify and transmit to the Bank Commissioner the name of such company as a street railway company entitled to have its bonds a legal investment for savings banks, in accord- ance with the provisions of law already cited. The apparent pur- pose of such section is to provide that, while the period of nine months ending on June 30, 1910, and covered by the return which is provided for, is to be counted as one year in determining whether or not a street railway company may be certified in ac- cordance with the provisions of St. 1908, c. 590, § 68, sub-divi- sion fifth, the requirement with respect to dividends is not to be applied to such period of nine months ; or, in other words, if the requirement with respect to dividends has been complied with by
1911.] PUBLIC DOCUMENT — No. 12. 77
a street railway company in four years, included within a period of five consecutive years, of which one shall consist of the nine months ending on June 30, 1910, such company shall be included in the list to be certified and transmitted by the Board of Eail- road Commissioners. It has been suggested that, so construed, the provision is applicable only to companies which have already completed a period of five years during which dividends have been earned and paid equal to at least 5 per cent, upon all their out- standing stock ; and that so much of the section as provides that
any street railway company which shall have earned and paid in dividends in cash an amount equal to five per cent upon all its out- standing capital stock in each of the five preceding years, with the exception of said nine months period, shall be included in the list to be certified —
requires all companies which have not already paid the neces- sary dividends for five years to pay such dividends for five full years during a period of five years and nine months, which also includes the nine months ending on June 30, 1910. I am unable to appreciate the distinction so created, however, and am of opinion that the language quoted is to be taken in connection with the earlier provision, that such nine-months period is to be construed, for the purpose of St. 1908, c. 590, § 68, sub-division fifth, as one year during which street railway companies are not required to earn and pay in cash a 5 per cent, dividend, and is merely declarative of the authority of the Board to certify and transmit a list of the companies which comply with the provisions of the section.
Very truly yours,
Dana Malois^e, Attorney-General.
Towns — Issue of Notes — Demand Notes — Town Treasurer.
St. 1910, c. 616, § 1, providing that each note issued by a town shall state " the date when it shall become due for payment," and E. L., c. 27, § 6, providing that loans in anticipation of taxes shall " be payable within one year after the date of their incurrence," do not prohibit the issue by the town of a note payable on demand.
A town note may not, under the provisions of St. 1910, c, 616, § 1, be made payable to the town treasurer.
78 ATTORNEY-GENERAL'S REPORT. [Jan.
Dec. 22, 1910.
Charles F. Gettemy, Esq., Director of the Bureau of Statistics.
Dear Sir: — I have your letters of the 15th inst., in which you make certain inquiries in regard to town notes.
You inquire whether a town may legally issue a note payable on demand, and especially if it ma}' issue a note payable on demand to obtain money in anticipation of taxes. This inquiry is made in view of the fact that St. 1910, c. 616, § 1, provides that each note shall state " the date when it will become due for payment/' and of the fact that R. L., c. 27, § 6, requires that loans in anticipation of taxes shall " be payable within one year after the date of their incurrence.'' In reply to this inquiry, I advise you that, in my opinion, a town may legally issue a note payable on demand to obtain money in anticipation of taxes. Such a note is due at once for purposes of suit by the holder against the maker, and the statute of limitations begins to run at once. See Fenno v. Gay, 146 Mass. 118. The maker may make payment at once, without demand by the holder. See Stover v. Hamilton, 21 Gratt. (Ya.) 273. A statement that such note is due " on demand " is, therefore, in compliance with the statutory requirement that it state "the date when it will become due for pa}Tnent." For the same reason, such a note is in compliance with the statutory requirement that a loan in anticipation of taxes must " be payable within one year after the date of their [its] incurrence."
You also inquire whether a town note may be made payable to the town treasurer, or to the town treasurer or order. This inquiry is made in view of the fact that St. 1910, c. 616, § 1, requires that a town note shall state "the date of issue," and that " a record of every note so issued shall be kept b}^ the treasurer of the town," and that, if the Director of the Bureau of Statistics "finds that the note appears to have been duly issued," etc., he shall so certify. In reply to this inquiry I ad- vise you that, in my opinion, a town note may not be made payable to the town treasurer, or to the town treasurer or order. Such a note is in effect payable to the town ; in other words, the maker and the payee named in the bod}^ of the instrument are the same. Consequentl}^, it is not issued until indorsement by the treasurer. See Little v. Rogers, 1 Met. 108 ; Moses v. Law- rence County Banh, 149 U. S. 298, 302 ; R. L., c. 73, § 207. " The date of issue " of such note is, therefore, the date of in-
1911.] PUBLIC DOCUMENT — No. 12. 79
dorsement. Ko record of the issuing of the note, and no certi- fication thereof, in accordance with the requirements of the statute, can be made until after such indorsement. The record and the certification cannot properly be made after indorsement, since in the form for the note prescribed by you under statutory authority it is contemplated that the note shall be complete upon its face.
Very truly yours,
Dan-a Malone, Attorney -General,
80 ATTORNEY-GENERAL'S REPORT. [Jan.
INDEX TO OPINIONS.
Assessment of taxes, annual; omitted property; removal of taxpayer from Commonwealth, ........
Assessors of towns, terms of office, ......
Board of Railroad Commissioners, approval of issue of bonds of street railway company and sale at less than par, Certification of street railway companies to Bank Commissioner, Bonds, of street railway companies, legal investment for savings banks when, .........
Of street railway company, sale at less than par, approval by Board of Railroad Commissioners, ......
Boston, assistant commissioner of penal institutions department, civil service, .........
Building regulations of, not applicable to Boston State Hospital, Heads of departments in, sealers of weights and measures, civil service, .........
Boston Railroad Holding Company, taxation, constitutional law, . Building regulations of city of Boston, not applicable to Boston State Hospital, .........
Chinese restaurants, act forbidding women to enter, constitutional law. Cities and towns, demand notes of towns, notes payable to town treasurer Independent industrial schools, maintenance,
Maintenance of independent industrial schools, money received from liquor license fees, .......
Limits of authority of town to issue notes for money borrowed in anticipation of taxes, .......
Term of office of assessors of towns, .....
Civil service, assistant commissioner of penal institutions department of
Boston, 60
City of Boston, heads of departments, sealers of weights and measures, 34 Officers whose appointment is subject to confirmation by city council,
constables, .......... 61
Right of State boards or commissions to require special qualifications
in applicants, ......... 10
Clerks of court, right to retain interest on money paid into court, . . 29
Commonwealth, employees of, right to receive witness fees and allowances
for travel, .......... 31
Constables, confirmation of, by city council, civil ser\dce, . . . 61
1911.1 PUBLIC DOCUMENT — No. 12. 81
PAGE
Constitutional law, act forbidding women to enter Chinese restaurants Federal Constitution; discrimination, ....
Constitution of United States, income tax amendment, . Expenditure of public money for relief of persons out of employment public purpose, ........
Great ponds, right of Legislature to determine low-water mark, Taxation of Boston Railroad Holding Company; excise; exemption of bonds from local taxation, .....
Taxation, income tax, ........
Taxation, uniform rate upon all personal estate within the Common- wealth, .........
Court, money paid into, right of clerk to retain interest on, . Domestic corporation, taxation of, minimum limit of tax; deductions; real estate mortgage, ........
Education, State Board of; independent industrial schools, maintenance cities and towns, .........
Fees, employees of Commonwealth, food and drug inspectors.
For registration of motor vehicles owned by the United States, Firemen's relief fund, distribution; injuries suffered in drill or in exercis ing horses, .........
Great ponds, control and regulation of, by State Board of Health, .
Eight of Legislature to determine low-water mark, . Guardian, natural, of insane person, ......
Health, State Board of, control and regulation of great ponds as sources of water supply, ........
Highways, construction of, in times of industrial distress, constitutional law, ..........
Holyoke, great ponds in, control of, by State Board of Health, Hotel, inspection of; fire escapes; license to sell intoxicating liquors. Hours of labor, women; manager of department in mercantile establish ment, ..........
Income tax, amendment to Federal Constitution permitting; effect, Constitutionality of proposed, ......
Insane person, temporary care and treatment, certificate of physician,
Labor, hours of. See Hours of labor.
License to sell intoxicating liquors, certificate of inspector of factories and
public buildings where premises licensed are in hotel, . . 55
Lodging houses, inspection of, fire escapes, ...... 55
Massachusetts Agricultural College, sale of land to, by trustees, . . 45
Massachusetts Highway Commission, not required to register motor
vehicles owned by United States government, .... 54
Mortgage of real estate, deduction from tax of domestic corporation, . 71 Motor vehicles owned by United States government, registration of, . 54
Notes of towns, limit of authority to issue for money borrowed in anticipa- tion of taxes, . . . • « • • • • .63
15 6
43 12
19 37
32 29
71
1 31 54
18 40 12
28
40
43 40 55
9 6
37
28
82 ATTORNEY-GENERAL'S REPORT. [Jan. 1911.
PAGE
Notes of towns, payable on demand, to town treasurer or order, . . 77
Office of savings bank, connection with national bank or trust company, . 3
Savings bank, connection of offices with national bank or trust company, 3
Legal investments for; bonds of street railway companies certified by
Board of Railroad Commissioners, ..... 74
Schools, independent industrial, maintenance, ..... 1
Tuition fees of non-resident pupils, disposition of revenue, . . 51
State Hospital at Boston, building regulations of city not applicable to, . 4 State institution, Massachusetts Agricultural College, . . . .45
Statutes, general and particular, repeal, ...... 34
Street railway companies, bonds of, legal investment for savings banks,
when, ........... 74
Issue and sale of bonds of, at less than par, approval by Board of
Railroad Commissioners, ....... 65
Taxation, assessors of towns, term of office, ..... 73
Boston Railroad Holding Companj-, constitutional law, ... 19
Constitutionality of proposed income tax, ..... 37
Of domestic corporation, minimum limit of tax; deductions; mort- gage on real estate, . . . . . . . .71
Effect of income tax amendment to Constitution of the United States, 6
Property omitted from annual assessment; removal of taxpayer from
Commonwealth, ......... 5
Uniform rate upon all personal estate within the Commonwealth, . 32 Town. See Cities and towns.
Town treasurer, town notes payable to, or order, legality of, . . . 77 Weights and measures, sealers of, in Boston, civil service, . . .34
Westborough State Hospital, appointment of officers in, by trustees, . 50
Women, act forbidding, to enter Chinese restaurants, constitutional law, 15
Hours of labor; manager of department in mercantile establishment, 9
LIST OF CASES
IN WHICH THE
ATTORNEY-GENEEAL
HAS APPEARED
During the Year 1910.
GRADE CROSSINGS.
Notices have been served upon this department of the filing of the following petitions for the appointment of special com- missioners for the abolition of grade crossings : —
Barnstable County.
Barnstable, Selectmen of, petitioners. Petition for abolition of County Eoad, Pond Village, crossing. Eailroad Commis- sioners appointed commissioners. Commissioners' report filed. Arthur W. DeGoosh appointed auditor. Auditor's second report filed. Disposed of.
Bourne, Selectmen of, petitioners. Petition for the abolition of Collins and Handy crossings. Louis A. Frothingham, Henry L. Parker, Jr., and Lyman P. Thomas, appointed commissioners. Commissioners' report filed. Arthur W. DeGoosh appointed auditor. Auditor's first report filed. Disposed of.
Berkshire County.
Adams. Hoosac Valley Street Eailway Company, petitioners. Petition for abolition of Commercial Street crossing in Adams. George W. Wiggin, William W. Mc Clench and Edmund K. Turner appointed commissioners. Commis- sioners' report filed. Frank H. Cande appointed auditor. Auditor's third report filed. Pending.
Great Barrington, Selectmen of, petitioners. Petition for the abolition of a grade crossing in the village of Housatonic in said town. John J. Flaherty, Edmund K. Turner and Stephen S. Taft appointed commissioners. Commissioners' report filed. Frank N". Nay appointed auditor. Auditor's third report filed. Pending.
Lanesborough, Selectmen of, petitioners. Petition for abolition of Valley Eoad and Glen Eoad crossings. Eailroad Com- missioners appointed commissioners. Commissioners' report filed. Pending.
86 ATTORNEY-GENERAL'S REPORT. [Jan.
Lee, Selectmen of, petitioners. Petition for abolition of Lang- don's crossing in Lee, Wade Ke3'es, Thomas W. Kennefick and Luther Dean appointed commissioners. Commissioners' report filed. Fred E. Jones appointed auditor. Auditor's second report filed. Disposed of.
Lenox, Selectmen of, petitioners. Petition for abolition of grade crossings in Lenox. Fred Joy, Louis A. Frothingham and Edmund K. Turner appointed commissioners. Commis- sioners' report filed. J. Mott Hallowell appointed auditor. Auditor's first report filed. Disposed of.
North Adams. Hoosac Valley Street Railway Compan}-, peti- tioners. Petition for abolition of Main Street crossing, Imown as Bray ton ville crossing, in North Adams. Edmund K. Turner, William W. McClench and Joseph P. Magenis appointed commissioners. Comonissioners' report filed. Frank H. Cande appointed auditor. Auditor's first report filed. Pending.
North Adams, Mayor and Aldermen of, petitioners. Petition for abolition of State Street and Furnace Street crossings. Edmund K. Turner, David F. Slade and William G. McKechnie appointed commissioners. Commissioners' re- port filed. Pending.
Pittsfield, Mayor and Aldermen of, and Directors of Boston & Albany Railroad Company, petitioners. Petition for the abolition of Hubbard and Gates avenues and Jason Street crossings in Pittsfield. Thomas W. Kennefick, William Sullivan and Charles M. Ludden appointed commissioners. Commissioners' report filed. Patrick J. Ashe appointed auditor. Auditor's first report filed. Pending.
Pittsfield, Mayor and Aldermen of, petitioners. Petition for abolition of Merrill crossing in Pittsfield. Thomas AY. Ken- nefick, Frederick L. Green and Edmund K. Turner ap- pointed commissioners. Pending.
Pittsfield, Mayor and iVldermen of, petitioners. Petition for abolition of Holmes Road crossing. AYilliam ^Y. McClench, Charles N. Clark and Edmund K. Turner appointed com- missioners. Commissioners' report filed. Fred E. Jones appointed auditor. Auditor's second report filed. Disposed of.
Stockbridge, Selectmen of, petitioners. Petition for the abolition of "River Road" crossing in Stockbridge. James B. Car- roll, Edward B. Bishop and Luther Dean appointed com-
1911.] PUBLIC DOCUMENT — No. 12. 87
missioners. Commissioners^ report filed. Wade Keyes ap- pointed auditor. Auditor's second report filed. Pending.
Stockbridge, Selectmen of, petitioners. Petition for abolition of South Street crossing. Eailroad commissioners appointed commissioners. Commissioners' report filed. A. W. DeGoosh appointed auditor. Auditor's first report filed. Pending.
Stockbridge. Berkshire Eailroad, petitioner. Petition for aboli- tion of Glendale station crossing. Pending:.
Williamstown. IToosac Valley Street Eailway Company, peti- tioners. Petition for the abolition of a grade crossing in Williamstown, near the Fitchburg Eailroad station. Ed- mund K. Turner, William W. McClench and Charles N. Clark appointed commissioners. Commissioners' report filed. Frank H. Cande appointed auditor. Auditor's third report filed. Disposed of.
Bristol County.
Attleborough. Directors of Old Colony Eailroad, petitioners. Petition for abolition of South Main Street crossing in At- tleborough. George W. Wiggin, Augustus P. Martin and Charles A. Allen appointed commissioners. Commissioners' report filed. Clarence H. Cooper appointed auditor. Audi- tor's third report filed. Disposed of.
Attleborough, Selectmen of, petitioners. Petition for abolition of West Street, North Main Street and other crossings in Attleborough. James E. Dunbar, Henry L. Parker and William Jackson appointed commissioners. Commissioners' report filed. Chas. P. Searle appointed auditor. Auditor's seventh report filed. Pending.
Easton. Directors of New York, New Haven & Hartford Eail- road Company, petitioners. Petition for abolition of cross- ing at Eastondale. James E. Cotter, Wm. Eankin and Charles D. Bray appointed commissioners. Fred Joy ap- pointed auditor. Auditor's fourth report filed. Disposed of.
Fall Eiver, Mayor and Aldermen of, petitioners. Petition for abolition of Brownell Street crossing and other crossings in Fall Eiver. John Q. A. Brackett, Samuel N. x\ldrich and Charles A. Allen appointed commissioners. Commissioners' report filed. Fred E. Jones appointed auditor. Auditor's nineteenth report filed. Pending.
88 ATTORNEY-GENERAL'S REPORT. [Jan.
Mansfield. Directors of New York, New Haven & Hartford Railroad Company, petitioners. Petition for abolition of grade crossing at North Main, Chauncey, Central, West, School and Elm streets in Mansfield. Samnel L. Powers, Stephen S. Taft and Wm. Jackson appointed commis- sioners. Pending.
New Bedford, Mayor and Aldermen of, petitioners. Petition for abolition of certain grade crossings in New Bedford. George F. Richardson, Horatio G. Herrick and Wm. AA^ieeler ap- pointed commissioners. Commissioners' report filed. Fred E. Jones appointed auditor. Auditor's fourteenth report filed. Pending.
Somerset. New York, New Haven & Hartford Railroad Com- pany, petitioner. Petition for abolition of grade crossing at Wilbur Avenue. Pending.
Swansea. New York, New Haven & Hartford Railroad Com- pany, petitioner. Petition for abolition of grade crossing at River Road. Pending.
Taunton, Mayor and illdermen of, petitioners. Petition for abolition of grade crossings at Danforth and other streets in Taunton. Thomas M. Babson, George F. Swain and Edwin IJ. Curtis appointed conunissioners. Pending.
Essex County.
Gloucester. Boston & Maine Railroad, petitioner. Petition for abolition of crossings at Magnolia Avenue and Brays cross- ing. Arthur Lord, Moody Kimball and P. H. Cooney ap- pointed commissioners. Commissioners' report filed. Pend- ing.
Gloucester. Directors of Boston & Maine Railroad, petitioners. Petition for abolition of grade crossing between Washing- ton Street and tracks of Boston & Maine Railroad. Pend- ing.
Haverhill, Mayor and Aldermen of, petitioners. Petition for abolition of Washington Street and other crossings in Haverhill. George W. Wiggin, William B. French and Ed- mund K. Turner appointed commissioners. Commissioners' report filed. Fred E. Jones appointed auditor. Auditor's eleventh report filed. Pending.
Ipswich, Selectmen of, petitioners. Petition for abolition of High Street and Locust Street crossings. Geo. W. Wiggin,
1911.] PUBLIC DOCUMENT — No. 12. 89
Edmund K. Turner and William F. Dana appointed com- missioners. Commissioners' report filed. Fred E. Jones ap- pointed auditor. Auditor's second report filed. Pending.
Lawrence. Boston & Maine Railroad, petitioner. Petition for abolition of crossings at Chickering Street. Moody Kimball, James C. Poor and John M. Grosvenor, Jr., appointed commissioners. Pending.
Lawrence, Mayor and Aldermen of, petitioners. Petition for abolition of crossing at Merrimac and other streets in Lawrence. Pending.
Lynn, Mayor and Aldermen of, petitioners. Petition for aboli- tion of Summer Street and other crossings on Saugus branch of Boston & Maine Eailroad and Market Street and other crossings on main line. George W. Wiggin, Edgar P. Champlin and Edmund K. Turner appointed commis- sioners. Commissioners' report filed. Edward A. McLaugh- lin appointed auditor. Pending.
Lynn, Mayor and Aldermen of, petitioners. Petition for aboli- tion of grade crossings at Pleasant and Shepard streets. Gas A^Tiarf Eoad and Commercial Street, on the Boston, Eevere Beach & Lynn Railroad. Pending.
Rowley. Boston & Maine Railroad Company, petitioners. Peti- tion for abolition of Main Street crossing in Rowley. E. K. Turner, Ralph A. Stewart and James M. Swift ap- pointed commissioners. Commissioners' report filed. Ed- ward A. McLaughlin appointed auditor. Auditor's second report filed. Disposed of.
Salem. Directors of Boston & Maine Railroad, petitioners. Peti- tion for the abolition of grade crossings at Bridge, Wash- ington, Mill, North, Flint and Grove streets in Salem. Patrick H. Cooney, George F. Swain and William A. Dana appointed commissioners. Pending.
Salem, Mayor and Aldermen of, petitioners. Petition for aboli- tion of Lafayette Street crossing in Salem. Pending.
Franhlin County. Deerfield, Selectmen of, petitioners. Petition for abolition of " Upper Wisdom Road " crossing. Edmund K. Turner, Cal- vin Coolidge and Hugh P. Drysdale appointed commis- sioners. Commissioners' report filed. Lyman ^Y. Griswold appointed auditor. Pending.
90 ATTORNEY-GENERAL'S REPORT. [Jan.
Greenfield, Selectmen of, iDetitioners. Petition for the abolition of Allen and Enssell streets crossings in Greenfield. Ed- mund K. Turner, ATalter P. Hall and Fred D. Stanley appointed commissioners. Stephen S. Taft appointed au- ditor. Auditor's first report filed. Pending.
jSTorthfield, Selectmen of, petitioners. Petition for abolition of crossing on road to South Yernon. Edmund K. Turner, Charles W. Hazelton and Charles H. Innes appointed com- missioners. Commissioners' report filed. Pending.
Hampden County.
Chicopee, Mayor and Aldermen of, petitioners. Petition for abo- lition of Plainfield and Exchange Street crossings and other crossings in Chicopee. Geo. AY. AYiggin, Edmund K. Turner and Fred D. Stanley appointed commissioners. Commissioners' report filed. Timothy G. Spaulding ap- pointed auditor. x\uditor's fourth report filed. Disposed of.
Palmer, Selectmen of, petitioners. Petition for abolition of Palmer and Belchertown Eoad crossing in Palmer. T. M. Brown, Chas. E. Hibbard and Henry G. Taft appointed commissioners. Commissioners' report filed. Stephen S. Taft appointed auditor. Auditor's first report filed. Dis- posed of.
Palmer, Selectmen of, petitioners. Petition for abolition of Burley's crossing in Palmer. Pending.
Russell, Selectmen of, petitioners. Petition for abolition of Mont- gomery Eoad crossing. Eailroad Commissioners appointed commissioners. Commissioners' report filed. Thomas W. Ivennefick appointed auditor. Auditor's first report filed. Pending.
Springfield, ]\Iayor and Aldermen of, petitioners. Petition for abolition of Bay State Eoad and other crossings in Spring- field. George W. Eichardson, Marshall AYilcox and George W. Wiggin appointed commissioners. Commissioners' report filed. Charles AY. Bosworth appointed auditor. Auditor's first report filed. Disposed of.
Springfield, Mayor and Aldermen of, petitioners. Petition for abolition of South End Bridge crossing In Springfield. Ar- thur H. AYellman, John J. Flaherty and George F. Swain appointed commissioners. Commissioners' report filed. Fred E. Jones appointed auditor. Auditor's second report filed. Disposed of.
1911.] PUBLIC DOCUMENT — No. 12. 91
Westfield. xittorney-General, petitioner. Petition for abolition of grade crossings at Lane's and Lee's crossings in West- field. Pending.
Ilamysliire County.
Belchertown, Selectmen of, petitioners. Petition for abolition of Holyoke Eoad crossing in Belcliertown. George W. Wiggin, Fred D. Stanley and Edmund K. Turner appointed com- missioners. Commissioners' report filed. Stephen S. Taft appointed auditor. Auditor's second report filed. Dis- posed of.
Belcliertown, Selectmen of, petitioners. Petition for the aboli- tion of crossing of road from Belchertown to Three Eivers and road from Bondville to Ludlow. Edmund K. Turner, F. G. Wooden and George P. O'Donnell appointed com- missioners. Commissioners' report filed. Pending.
Northampton, Mayor and Aldermen of, petitioners. Petition for abolition of Grove Street and Earl Street crossings in Northampton. Frederick L. Greene, Stephen S. Taft and James M. Sickman appointed commissioners. Commis- sioners' report filed. William P. Hayes appointed auditor. Auditor's first report filed. Disposed of.
AYare, Selectmen of, petitioners. Petition for abolition of Maple Street and Gilbert ville Eoad Crossings in Ware. Alpheus Sanford, Everett C. Bumpus and William W. McClench ap- • pointed commissioners. Commissioners' report filed. John W. Mason appointed auditor. Auditor's second report filed. Pending.
Middlesex County.
Acton, Selectmen of, petitioners. Petition for abolition of Great Eoad crossing in Acton. Benj. W. Wells, George Burrage and William B. Sullivan appointed commissioners. Com- missioners' report filed. Fred Joy appointed auditor. Pend- ing.
Acton, Selectmen of, petitioners. Petition for abolition of May- nard, Stow and Maple streets crossings in Acton. Edmund Iv. Turner, Edward F. Blodgett and Wade Keyes appointed commissioners. Commissioners' report filed. Fred Joy ap- pointed auditor. Auditor's third report filed. Disposed of.
Ayer, Selectmen of, petitioners. Petition for abolition of Main Street crossing in Ayer. Samuel K. Hamilton, Theodore C. Hurd and Edmund K. Turner appointed commissioners.
92 ATTORNEY-GENERAL'S REPORT. [Jan.
Commissioners' report filed. Robert P. Clapp appointed au- ditor. Auditor's third report filed. Disposed of.
Belmont, Selectmen of, petitioners. Petition for abolition of Brighton Street, Concord Avenue and Trapelo Road cross- ings in Belmont. Theodore C. Hurd, Fred Joy and George F. Swain appointed commissioners. Commissioners' re- port filed. Guy Murchie appointed auditor. Auditor's fourth report filed. Disposed of.
Belmont, Selectmen of, petitioners. Petition for abolition of crossings at Waverley station. Thomas W. Proctor, Pat- rick H. Cooney and Desmond FitzGerald appointed com- missioners. Pending.
Cambridge. Directors of Boston & Maine Railroad Company, petitioners. Petition for abolition of Prison Point Street crossing in Cambridge. Henry S. Milton, Edward B. Bishop and Henry G. Taft appointed commissioners. Com- missioners' report filed. Theodore C. Hurd appointed audi- tor. Auditor's sixth report filed. Disposed of.
Chelmsford, Selectmen of, petitioners. Petition for abolition of Princeton Street crossing in Chelmsford. Edmund K. Tur- ner, Frederick W. Dallinger and Charles F. Worcester ap- pointed commissioners. Commissioners' report filed. W. C. Dillingham appointed auditor. Auditor's second report filed. Disposed of.
Everett. Directors of Boston & Maine Railroad Company, peti- tioners. Petition for abolition of crossings at Broadway and Main Street in Everett. George W. Wiggin, Edmund K. Turner and Robert S. Gray appointed commissioners. Com- missioners' report filed. Fred E. Jones appointed auditor. Auditor's sixth report filed. Disposed of.
Framingham, Selectmen of, petitioners. Petition for the abo- lition of Marble Street crossing. Pending.
Framingham, Selectmen of, petitioners. Petition for the abo- lition of Concord Street crossing. Pending.
Framingham, Selectmen of, petitioners. Petition for the abo- lition of Waverly Street crossing. Pending.
Framingham, Selectmen of, petitioners. Petition for the abo- lition of Bishop Street crossing. Pending.
Framingham, Selectmen of, petitioners. Petition for the abo- lition of Hollis and "\Yaushakum streets crossings. Pending.
Framingham, Selectmen of, petitioners. Petition for the abo- lition of Clafiin Street crossing. Pending.
1911.] PUBLIC DOCUMENT — No. 12. 93
Lexington, Selectmen of, petitioners. Petition for abolition of Grant Street crossing in Lexington. Alpheus Sanford, Ed- mund Iv. Turner and S. Everett Tinkham appointed com- missioners. Commissioners' report filed. Franklin Freeman appointed auditor. Auditor's first report filed. Disposed of.
Lowell, Mayor and Aldermen of, petitioners. Petition for abo- lition of Middlesex and Thorndike streets crossings. Pend- ing.
Lowell, Mayor and Aldermen of, petitioners. Petition for abo- lition of Boston Eoad or Plain Street, School, Walker and Lincoln streets crossings. Arthur Lord, David F. Slade and Henry A. Wyman appointed commissioners. Commissioners' report filed. Pending.
Lowell, Mayor and Aldermen of, petitioners. Petition for abo- lition of Middlesex, Thorndike and Lincoln streets and Bos- ton Eoad grade crossings. Pending.
Lowell, Mayor and Aldermen of, petitioners. Petition for abo- lition of crossing at Western Avenue and Fletcher Street. Pending.
Maiden. Directors of Boston & Maine Eailroad Company, peti- tioners. Petition for abolition of Medford Street and other crossings in Maiden. Geo. W. Wiggin, Eobert 0. Harris and Edmund K. Turner appointed commissioners. Com- missioners' report filed. Fred E. Jones appointed auditor. Auditor's third report filed. Pending.
Maiden, Mayor and Aldermen of, petitioners. Petition for abo- lition of Pleasant and Winter streets crossing in Maiden. George W. Wiggin, Edmund K. Turner and Fred Joy ap- pointed commissioners. Commissioners' report filed. Win- field S. Slocum appointed auditor. Auditor's second report filed. Pending.
Marlborough, Mayor and Aldermen of, petitioners. Petition for abolition of Hudson Street crossing in Marlborough. Walter Adams, Charles A. Allen and Alpheus Sanford appointed commissioners. Commissioners' report filed. Pending.
Natick. Boston & Worcester Street Eailway Company, petition- ers. Petition for alteration of Worcester Street crossing in Natick. Geo. W. Wiggin, Edmund K. Turner and Larkin T. Trull appointed commissioners. Commissioners' report filed. Theo. C. Hurd appointed auditor. Auditor's second report filed. Pending.
94 ATTORNEY-GENERAL'S REPORT. [Jan.
Newton, ]\IaYor and Aldermen of, petitioners. Petition for the abolition of Concord Street and Pine Grove Avenue cross- ings in Newton. George W. Wiggin, T. C. Mendenhall and Edmund K. Turner appointed commissioners. Pending.
Newton, Mayor and Aldermen of, petitioners. Petition for aboli- tion of crossings on main line in Newton. Tlieo. C. Hurd appointed auditor. Auditor's eleventh report filed. Pending.
Newton, Mayor and Aldermen of, petitioners. Petition for the abolition of Glen Avenue and nine other crossings in New- ton. Geo. W. Wiggin, T. C. Mendenhall and Edmund K. Turner appointed commissioners. Commissioners' report filed. Patrick H. Cooney appointed auditor. Auditor's sixteenth report filed. Pending.
North Reading, Selectnivcn of, petitioners. Petition for aboli- tion of Main Street crossing in North Reading. Alpheus Sanford, George N. Poor and Louis ^L Clark appointed commissioners. Report of commissioners filed. Pending.
Somerville, Mayor and x\ldermen of, petitioners. Petition for abolition of Park Street, Dane Street, Somerville Avenue and Medford Street crossings in Somerville. George W. Wiggin, George F. Swain and James D. Colt appointed commissioners. Commissioners' report filed. . Patrick H. Cooney appointed auditor. Auditor's fifth report filed. Pending.
AVakefield, Selectmen of, petitioners. Petition for abolition of Hanson Street crossing in Wakefield. Pending.
Waltham, Mayor and Aldermen of, petitioners. Petition for abolition of South Street crossing in Waltham. Geo. F. Swain, and Geo. A. Sanderson appointed com- missioners. Pending.
Waltham, Mayor and Aldermen of, petitioners. Petition for abolition of Moody Street, Main Street, Elm Street, River Street, Pine Street, Newton Street and Calvary Street crossings in Waltham. Arthur Lord, Patrick H. Cooney and George F. Swain appointed commissioners. Pending.
Watertown, Selectmen of, petitioners. Petition for abolition of grade crossings at Cottage, Arlington, School, Irving and other streets in Watertown. Pending.
Weston, Selectmen of, petitioners. Petition for abolition of Church Street, Pigeon Hall and Concord Road crossings. Railroad Commissioners appointed commissioners. Commis- sioners' report filed. Pending.
1911.] PUBLIC DOCUMENT — Xo. 12. 95
Winchester, Selectmen of, petitioners. Petition for the aboli- tion of crossing at Winchester station square. George W. Wiggin, George F. Swain and Arthur Lord appointed com- missioners. Pending.
Norfolk County.
Braintree, Selectmen of, petitioners. Petition for the abolition of the Pearl Street crossing at South Braintree. Patrick H. Cooney, Frank N". Nay and George F. Swain appointed com- missioners. Pending.
Braintree. Directors of New York, New Haven & Hartford Eailroad Company, petitioners. Petition for abolition of grade crossing at School, Elm, Eiver and Union streets in Braintree. John L. Bates, Winfield S. Slocum and Arthur H. Wellman appointed commissioners. Pending.
Brookline. Directors of Boston & Albany Eailroad Company, petitioners. Petition for the abolition of Kerrigan Place crossing in Brookline. William Sullivan, Henry M. Hutchins and Wade Keyes appointed commissioners. Commissioners' report filed. Henry M. Hutchins appointed auditor. Au- ditor's first report filed. Pending.
Brookline and Boston. Directors of the Boston & Albany Eail- road Company^ petitioners. Petition for the abolition of Eeservoir Lane crossing in Boston and Brookline. Henry C. Mulligan, Charles T. Davis and Albert S. Apsey ap- pointed commissioners. Commissioners' report filed. Eobert G. Dodge appointed auditor. Auditor's second report filed. Disposed of.
Canton. Directors of New York, New Haven & Hartford Eail- road Company, petitioners. Petition for abolition of Ded- ham Eoad crossing in Canton. Samuel L. Powers, Stephen S. Taft and Wm. Jackson appointed commissioners. Com- missioners' report tiled. Pending.
Dedham, Selectmen of, petitioners. Petition for the abolition of Eastern Avenue and Dwight Street crossings in Dedham. Alpheus Sanford, Charles Mills and J. Henry Eeed ap- pointed commissioners. Commissioners' report filed. Fred E. Jones appointed auditor. Pending.
Dedham, Selectmen of, and Directors of New York, New Haven & Hartford Eailroad Company, petitioners. Petitions for abolition of East Street, Walnut Street and Vernon Street crossings in Dedham^ consolidated wath petitions to abolish
96 ATTORXEY-GEXERAL'S REPORT. [Jan.
Milton Street crossing in Hyde Park. Samuel X. Alclricli, Edward B. Bishop and H. C. Southwortli appointed com- missioners. Commissioners' report filed. Fred E. Jones ap- pointed auditor. Auditor's thirteenth report filed. Disposed of.
Foxborough. Directors of Xew York, Xew Haven & Hartford Railroad Company, petitioners. Petition for abolition of grade crossing at Cohasset and Summer streets in Fox- borough. Samuel L. Powers, Stephen S. Taft and Wm. Jackson appointed commissioners. Commissioners' report filed. Pending.
Hyde Park and Dedham, consolidated petitions. See Dedham.
Hyde Park, Selectmen of, petitioners. Petition for abolition of Fairmount Avenue and Bridge Street crossings in Hyde Park. Boyd B. Jones, Edmund K. Turner and Fred Joy appointed commissioners. Thomas AY. Proctor appointed auditor. Auditor's third report filed. Pending.
Xeedham, Selectmen of, petitioners. Petition for abolition of Charles River Street crossing in Xeedham. Pending.
Quincy. Directors of Xew York, Xew Haven & Hartford Rail- road Company, petitioners. Petition for abolition of Saville and Water streets crossings in Quincy. John L. Bates, Winfield S. Slocum and Arthur H. AYellman appointed commissioners. Pending.
Sharon. Directors of Xew York, Xew Haven & Hartford Rail- road Company, petitioners. Petition for abolition of grade crossing at Depot, Garden and Mohawk streets in Sharon. Samuel L. Powers, Stephen S. Taft and AYm. Jackson ap- pointed commissioners. Commissioners' report filed. Pending.
Walpole, Selectmen of, petitioners. Petition for abolition of Oak Street crossing and other crossings in AYalpole. Dana Malone, Edmund K. Turner and Henry A. Wyman ap- pointed commissioners. Commissioners' report filed. X. L. Sheldon appointed auditor. Auditor's fourth report filed. Pending.
Westwood. Directors of Xew York, Xew Haven & Hartford Railroad Company, petitioners. Petition for abolition of Green Lodge Street crossing in Westwood. Samuel L. Powers, Stephen S. Taft and Wm. Jackson appointed com- missioners. Commissioners' report filed. Pending.
1911.] PUBLIC DOCUMENT — Xo. 12. 97
Fly mouth County.
Abington. Directors of Xew York, New Haven & Hartford Eailroad Compan}^ petitioners. Petition for abolition of Central Street crossing in Abington. Alpheus Sanford^ Erastus Worthington, Jr., and Edward B. Bishop appointed commissioners. Commissioners' report filed. Fred E. Jones appointed anditor. Auditor's second report filed. Disposed of.
Hingham. Directors of Xew York, New Haven & Hartford Eailroad Company, petitioners. Petition for abolition of Eockland Street crossing in Hingham. Winfield S. Slocum, Alpheus Sanford and Henr}^ C. Southworth appointed com- missioners. Arthur W. D'eGoosh appointed auditor. Au- ditor's first report filed. Disposed of.
Scituate. Directors of New York, New Haven & Hartford Piail- road Company, petitioners. Petition for abolition of AYater Street and Union Street crossings in Scituate. Arthur H. AYellman, Edmund K. Turner and Oscar A. Harden ap- pointed commissioners. Commissioners' report filed. Fred E. Jones appointed auditor. Auditor's third report filed. Disposed of.
Suffoll' County.
Boston, Mayor and Aldermen of, petitioners. Petition for aboli- tion of Dudley Street crossing in Dorchester. Thomas Post, Fred Joy and Edmund K. Turner appointed commissioners. Commissioners' report filed. James D. Colt appointed au- ditor. Auditor's ninth report filed. Pending.
Boston, Mayor and Aldermen of, petitioners. Petition for aboli- tion of Dorchester Avenue crossing in Boston. F. N. Gillette, Charles S. Lilley and Charles Mills appointed commissioners. Commissioners' report filed. Fred Joy ap- pointed auditor. Auditor's thirty-first report filed. Pending.
Boston, Mayor and Aldermen of, petitioners. Petition for aboli- tion of Austin Street, Cambridge Street and Perkins Street crossings in Charlestown. Henry S. Milton, Edward B. Bishop and Henry G. Taft appointed commissioners. Com- missioners' report filed. Fred Joy appointed auditor. Au- ditor's twelfth report filed. Pending.
Boston. New York, New Haven & Hartford Eailroad Company, petitioners. Petition for abolition of Neponset and Granite avenues crossings in Dorchester. Pending.
98 ATTORNEY-GENERAL'S REPORT. [Jan.
Boston, Mayor and Aldermen of^ petitioners. Petition for aboli- tion of Freeport, Adams, Park, Mill and Walnut streets and Dorchester Avenue crossings. James R. Dunbar, Samuel Ij. Powers and Thomas W. Proctor appointed commis- sioners. Commissioners' report filed. Arthur H. Wellman appointed auditor. Auditor's fourth report filed. Pending.
Boston, Mayor and Aldermen of, petitioners. Petition for aboli- tion of Congress Street crossing in Boston. George W. AYiggin. Edward B. Bishop and Charles A. Allen appointed commissioners. Commissioners* report filed. Fred E. Jones appointed auditor. Auditor's twenty-seventh report filed. Pending,
Boston, Mayor and Aldermen of, petitioners. Petition for the abolition of the Essex Street crossing in Brighton. George W. Wiggin, William B. French and Winfield S. Slocum appointed commissioners. Pending.
J^oston, Mayor and Aldermen of, petitioners. Petition for aboli- tion of Blue Hill Avenue and Oakland Street crossings in Boston. William B. French, Arthur H. Wellman and George A. Kimball appointed commissioners. Commission- ers' report filed. Fred E. Jones appointed. auditor. Auditor's twenty-first report filed. Pending.
Boston, Mayor and Aldermen of, petitioners. Petition for aboli- tion of all crossings in East Boston. George W. Wiggin, William B. French and Edward B. Bishop appointed com- missioners. Commissioners' report filed. Winfield S. Slo- cum appointed auditor. Auditor's twelfth report filed. Pending.
Boston, Mayor and Aldermen of, petitioners. Petition for aboli- tion of crossings at Saratoga, Maverick and ]\Iarginal streets in East Boston. Railroad Commissioners appointed commissioners. Pending.
Revere, Selectmen of, petitioners. Petition for abolition of Win- throp Avenue crossing in Revere of the Boston, Revere Beach & L}Tin Railroad. Pending.
Revere, Selectmen of, petitioners. Petition for abolition of Win- throp Avenue crossing in Revere. George W. Wiggin, Everett C. Bumpus and Charles D. Bray appointed commis- sioners. Commissioners' report filed. Fred E. Jones ap- pointed auditor. Auditor's fourth report filed. Pending,
1
1911.] PUBLIC DOCUMENT — No. 12.
Worcester County.
Blackstone. Directors of ^ew York, New Haven & Hartford Eailroad Company, petitioners. Petition for abolition of Mendon Street crossing in Blackstone. Railroad Commis- sioners appointed commissioners. Commissioners' report filed. William S. Dana appointed auditor. Auditor's first report filed. Pending.
Clinton, Selectmen of, petitioners. Petition for abolition of Sterling, Water, Main, High and Woodlawn streets cross- ings. George W. Wiggin, William E. McClintock and James A. Stiles appointed commissioners. Pending.
Eitchburg, Mayor and Aldermen of, petitioners. Petition for abolition of Rollstone Street crossing in Pitchburg. Ed- mund K. Turner, Edwin U. Curtis and Ernest H. Vaughan appointed commissioners. Commissioners' report filed. James A. Stiles appointed auditor. Auditor's first report filed. Pending.
Holden, Selectmen of, petitioners. Petition for abolition of Dawson's crossing and Cedar Swamp crossing in Holden. Charles A. Allen, Arthur P. Piugg and Henry G. Taft ap- pointed commissioners. Commissioners' report filed. H. L. Parker appointed auditor, i^uditor's first report filed. Pending.
Hubbardston, Selectmen of, petitioners. Petition for abolition of Depot Eoad crossing in Hubbardston. Pending.
Leominster, Selectmen of, petitioners. Petition for abolition of Water, Summer, Mechanic and Main streets crossings. George W. Wiggin, George F. Swain and Charles D. Barnes appointed commissioners. Pending.
Northborough, Selectmen of, petitioners. Petition for abolition of Westborough Hospital station crossing in Northborough. Thomas Post, William Wheeler and Alpheus Sanford ap- pointed commissioners. Commissioners' report filed. Guy W. Currier appointed auditor. Auditor's first report filed. Disposed of.
Southborough, Selectmen of, petitioners. Petition for abolition of crossing on road from Southborough to Framingham. Samuel W. McCall, Louis A. Frothingham and Eugene C. Hultman appointed commissioners. Commissioners' report filed and recommitted. Pending.
100 ATTORXEY-GEXERAL'S REPORT. [Jan.
Southboroiigh, Selectmen of, petitioners. Petition for abolition of crossing on road leading from Sonthborough to Hopkin- ton. George C. Travis, James AV. McDonald and William Sullivan appointed commissioners. Commissioners' report filed. Theodore C. Hurd appointed auditor. Auditor's third report filed. Disposed of.
Sonthborough, Selectmen of, petitioners. Petition for abolition of Main Street crossing at Fayville in Sonthborough. Pending.
West Boylston. Boston & Maine Railroad Company, petitioners. Petition for abolition of Prescott Street crossing. Pending.
Worcester, Mayor and Aldermen of, petitioners. Petition for abolition of crossings at Exchange, Central and Thomas and other streets. Arthur Lord, George F. Swain and Fred Joy appointed commissioners. Pending.
Worcester, Ma3^or and Aldermen of, petitioners. Petition for abolition of Grafton Street crossing and eight other cross- ings, including alterations of Union Station. James R. Dunbar, James H. Flint and George F. Swain appointed commissioners. Commissioners' report filed. James A. Stiles appointed auditor. Auditor's twenty-nmth report filed. Pending.
Worcester. Directors of Boston & Albany Railroad Company, petitioners. Petition for abolition of Webster Street, Lud- low Street, Sutton Lane and Heard Street crossings in Worcester. Harvey X. Shepard, Frederick Brooks and Joseph S. Ludlam appointed commissioners. Commission- ers' report filed. James A. Stiles appointed auditor. Au- ditor's amended second report filed. Disposed of.
The following cases have been brought for alleged land dam- ages incurred in the alteration of grade crossings. The Com- monwealth, being obliged under the statutes to pay at least twent3"-five per cent, of the expenses incurred in the alteration of all grade crossings, has in all cases been made a party thereto.
Belmont v. Boston & Maine Railroad et al. Superior Court, Middlesex County. Pending.
Boston & Maine Railroad v. Belmont. Superior Court, Middle- sex Countv. Settled.
1911.] PUBLIC DOCUMENT — No. 12. 101
Fitchburg Eailroad Company v. Belmont. Superior Court,
Middlesex County. Settled. Lovejoy, Augustus, v. Commonwealth et al. Superior Court,
Middlesex County. Pending. Maiden v. Boston & Maine Eailroad Company. Superior Court,
Middlesex County. Pending. Worcester v. Worcester, Nashua & Rochester Eailroad Company
et al. Superior Court, Worcester County. Pending.
102 ATTORNEY-GENERAL'S REPORT. [Jan.
CASES AEISING IN THE COURTS
UXDER THE
Acts relative to Inheritance axd Successiox Taxes.
Petitiox for Ixstructioxs. Bristol County.
Haskell, Mary S., estate of. Frank C. Haskell, administrator. Decree.
Stavers, John ^Y., estate of. Caroline Stavers, administratrix. Pending.
Essex County.
Cheever, Samuel, estate of. William C. Enst, administrator. Decree.
Clarke, Frances S., execntTix of the will of Amasa Clarke, v. Attorney-General et ah Eescript.
Gorrill, Mark S., estate of. Clinton E. Thom et al., adminis- trators. Decree.
Nichols, Mary C, estate of. Frank 0. Woods, executor. Pend- ing.
Franl-Jin County.
Hosmer, Maria L., estate of. John L. Baker et al., executors. Decree.
Tilton, Chauncey B.^ estate of. Otis Hager et aJs., trustees, petitioners. Pending.
Hampshire County.
Welton, Walter B., estate of. Henry W. Ividder, administrator. Pending.
Middlesex County.
Bray, Mellen, estate of. Mellen X. Bray et ah, executors. Pending.
Bro^m, Abbie L., estate of. William G. A. Turner et ah, peti- tioners. Attorney-General waived right to be heard.
Elliott, Mary E., estate of. Henry C. Davis, executor. Petition for abatement of tax. Eeserved for full court. Pendinsr.
1
1911.] PUBLIC DOCUMENT — Xo. 12. 103
Langdell, Margaret E., estate of. Eugene Wambaugh d ah, executors. Disposed of.
Proudfoot, David, et aJ. r. Third Congregational Society in Cambridge et al. Pending.
Piugg, George H., estate of. Phineas C. Kinney, executor. Re- served for full court. Pending.
Spaulding, Harriet N., estate of. E. Alonzo Blood, executor. Final decree.
Whitney, Henry, estate of. William B. Durant, administrator. Attorney-General waived right to be heard.
Whitney, Henry, estate of. William B. Durant, administrator. Pending.
Suffolk County.
Coombs, John C, estate of. Charles R. Batt et ah, executors. Rescript.
Ginn, Frederick B., estate of. Edwin Ginn, executor. Decree.
Kelly, Thomas, estate of. Harriet L. Kelly, petitioner. Pend- ing.
Lincoln, Annie Preston, estate of. State Street Trust Com- pany, trustee. Pending.
Marshall, James C, estate of. The ^N'ew England Trust Com- pan}^, petitioner. Decree.
McCarthy, John A., estate of. x^ndreas Blume, executor. Pending.
Russ, Augustus, estate of. Dudley A. Dorr, executor. Final decree.
"Wliarton, Xancy Willing, estate of. Laurence Minot et ah, trustees. Reserved for full court. Pending.
Worcester County. Buck, Horace B., estate of. Frank G. Fay, administrator.
Pending. Gage, Thomas H., estate of. T. Hovey Gage, administrator.
Pending. AAliitcomb, Rebecca, estate of. Carl M. Blair, administrator.
Pending.
IXVENTORIES.
Barnstable County. Clark, Achsah S., estate of. Lewis F. Clark, administrator. Pendinsr.
104 ATTOILXEY-GEXERAL'S REPORT. [Jan.
Bristol County. Heap, Sarah A., estate of. Edwin J. Cole, executor. Final
decree. Philla, Henry, estate of. Fannie Philla, administratrix. Final
decree. EogerSj Helen A., estate of. James ^\. Richardson, adminis- trator. Pending.
Essex County.
i\gganes, Louis X., estate of. George P. Agganes, adminis- trator. Pending.
Badger, Mar}' A., estate of. Ambrose J. Lepine, administrator. Final decree.
Breed, Arthur B., estate of. Lizzie L. Breed, executrix. Final decree.
Brown, Arthur A., estate of. Herbert A. Brown et al., adminis- trators. Final decree.
Brown, Charles F., estate of. Addie A. Keith^ administratrix. Final decree.
Callahan, Howard P., estate of. Annie F. Callahan, adminis- tratrix. Pending.
Crowley, James E., estate of. Mary E. Crowley, administratrix. Pending.
Davis, Agnes H., estate of. Walter A. Davis, administrator. Final decree.
Donovan, Daniel J., estate of. Susan A. Donovan, administra- trix. Pending.
Driscoll, Ellen, estate of. Xora Driscoll, administratrix. Final decree.
Field, Jessie A., estate of. Mary E. Field, administratrix. Final decree.
Flynn, Sarah A., estate of. John J. Sweeney, executor. Final decree.
Grandmaison, Abraham, estate of. Yena A. Grandmaison, ad- ministratrix. Pending.
Harrington, ]\Iargaret, estate of. Jerome F. Kennelly, admin- istrator. Final decree.
Harris, Henry AY., estate of. Rebecca Harris, administratrix. Pending.
Larocque, IMarie D., estate of. Xapoleon Larocque, executor. Final decree.
^fcLane. Jeannette B., estate of. George McLane, Sr., adminis- trator. Final decree.
1911.] PUBLIC DOCUMENT — No. 12. 105
Murphy, John J., estate of. Edward Murphy, administrator.
Einal decree. Murphy, Thomas M., estate of. Mary F. Murphy, executrix.
Final decree. O'Brien, Philip, estate of. Mary E. Sweeney, administratrix.
Final decree. Pecker, James M., estate of. James Pecker, administrator.
Final decree. Perkins, Caroline E., estate of. Isaac E. B. Perkins, adminis- trator. Final decree. Quill, Hanora, estate of. Hannah Quill, executrix. Final decree. Sanborn, Aaron T., estate of. Franklin Balch, administrator.
Final decree. Shute, Joseph, estate of. Annie F. Shute, administratrix.
Final decree. Tallouse, Ethel M., estate of. Fred Tallouse, administrator.
Pending. Tilton^ Sarah S., estate of. Daniel E. Tilton, administrator.
Dismissed. Trevoy, Murdock E., estate of. Mollie L. Trevoy, administra- trix. Final decree. Upton, George L., estate of. George Upton, administrator.
Final decree. Verrette, Lucinda, estate of. Amede Belliveau, executrix.
Final decree. Wildes, Sarah J., estate of. F. Balch, administrator. Fina!
decree.
Hampden County.
Fitzpatrick, James J., estate of. John A. Fitzpatrick, admin- istrator. Final decree.
Kubik, Sebastyan, estate of. Karalina Kubik, administratrix. Final decree.
Ivurlej, Maryanna Eusin, estate of. Waldyslaw Kurlej, exec- utor. Pending.
Lamb, Almira E., estate of. Charles M. Goodnow, adminis- trator. Final decree.
Laventure, Henry T., estate of. Clara E. Laventure, adminis- tratrix. Final decree.
Eobinson, Delphine, estate of. Frank Z. Eobinson, executor. Final decree.
SiDcllicey, Ellen M., estate of. Annie J. McCarthy, administra- trix. Dismissed.
106 ATTORNEY-GENERAL'S REPORT. [Jan.
Hampshire County.
Adams, Anna Jane, estate of. Carrie M. Coit, executrix. Dis- missed.
Werner^ Andrew J., estate of. Bertha Werner, administratrix. Pending.
Middlesex County.
Abbott, Elizabeth, estate of. Ida G. O'Eeilly, administratrix. Final decree.
Altavesta, John, estate of. Michael Altavesta, administrator. Final decree.
Anderson, Christian A., estate of. Emma Anderson et al., administrators. Dismissed.
Aylward, John, estate of. John H. Aylward, administrator. Final decree.
Blinn, Charlotte, estate of. Harriet E. Blinn et ah, executors. Final decree.
Boerum, Susan C, estate of. Henry M. Boerum, administrator. Dismissed.
Broderick, Emma G., estate of. John AV. Broderick, executor. Final decree.
Brown, Belmore N., estate of. Anna E. Brown, administratrix. Pending.
Burnham, John, estate of. Ardelia Burnham, administratrix. Dismissed.
DeAngelis, Antonio, estate of. Fredericco DeAngelis^ adminis- trator. Pending.
Dubinka, Piotr, estate of. Stasia AYolska, administratrix. Pending.
Finnegan, Patrick, estate of. Mary Finnegan, administratrix. Final decree.
Flaherty, Martin, estate of. Mary E. Mclvenny. administratrix. Final decree.
Fknn, James F,, estate of. Mary F. Flynn, administratrix. Pending.
Gilberti, Antonio, estate of. Margaret J. Gilberti, administra- trix. Final decree.
Hall, Sarah L., estate of. Charles H. Hall, executor. Dis- missed.
Jackson, Dorothy B., estate of. Volney Skinner, administrator. Final decree.
1911.] PUBLIC DOCUMENT — No. 12. 107
Knowles, James 0., estate of. Nellie M. Knowles, executrix.
Dismissed. Lane, Percy H., estate of. Willis G. Lane, administrator.
Final decree. Leonard, Patrick, estate of. Annie B. Leonard et al., execu-
trices. Final decree. Logan, Annie G., estate of. Bernard J. McLaughlin, adminis- trator. Final decree. Mansfield, Richard^ estate of. Mary A. Mansfield, executrix.
Dismissed. Mason, Harriet, estate of. Theodella Tyler, administratrix.
Final decree. McDonald, Edward J., estate of. Marie J. McAndrews, ad- ministratrix. Final decree. McEachern, Angus, estate of. Walter J. Roche, administrator.
Final decree. Meehan, John^ estate of. Mary A. Meehan, executrix. Final
decree. Miller, Laura A., estate of. Darius L. V. Moffett, administra- tor. Final decree. Moore, Charles D., estate of. Joseph W. Moore, administrator.
Final decree. Murphy, Catherine, estate of. John J. Murphy, administrator.
Dismissed. Nichols, James, estate of. Maud M. Nichols, administratrix.
Pending. Plunkett, James, estate of. Owen Tighe, executor. Pending. Pratt, David G., estate of. Eva H. Pratt, administratrix.
Pending. Russell, Luella^ estate of. Clarence A. Perkins, administrator.
Final decree. Russo, Gerard, estate of. Louise R. Russo, administratrix.
Final decree. Skehill, John E., estate of. Patrick Skehill, administrator.
Final decree. Stanton, Catherine, estate of. Thomas Brennan, executor.
Pending. Staples, Mary E., estate of. Mabel D. Thirierge, executrix.
Pending. Twitchell, Charles M. A., estate of. Everett H. Hadley, admin- istrator. Final decree.
108 ATTORNEY-GENERAL'S REPORT. [Jan.
Vahe}', Mar}', estate of. John P. Valiey, executor. Final decree.
Wyeth, Mary A., estate of. Wilfred C. Wyeth, administrator. Final decree.
Zwicker, William B., estate of. Ella M. Zwicker, administra- trix. Pending.
Norfolk County.
P>osq"tiet, Arthur, estate of. Frank H. Torrey, administrator. Final decree.
Emanuel, Stavros G., estate of. Nicholas G. Emanuel, adminis- trator. Final decree.
Hawes, William K., estate of. John Everett, administrator. Disposed of.
.Kelle}^ Sarahj estate of. James E. Kelley, administrator. Final decree.
McGivney, Ellen J., estate of. Edward J. Mealey, administra- tor c. t. a. Final decree.
Wadsworth, Dexter E., estate of. Kate A. Wadsworth, special administratrix. Pending.
White, Asher A., estate of. Samuel AAliite, special administra- tor. Pending.
Young, James W., estate of. Adeline Young, administratrix. Final decree.
Plymouth County.
Pierce, Harriet 0., estate of. Osgood Putnam, executor. Dis- missed.
Trudeau, Mary S., estate of. William Trudeau, administrator. Final decree.
Suffolk County.
x^ndrews, Clifford F., estate of. Addie L. Andrews, administra- trix. Final decree.
x\ngier, Harriet P., estate of. Angeline Peck, executrix. Dismissed.
Arthur, Ferida, estate of. Leo Ferris, administrator. Final decree.
Belmonte, Antonio, estate of. Angelina Belmonte, administra- trix. Final decree.
Boardman, Henry W., estate of. William Greenwood, admin- istrator. Pending.
Campana, Michael E., estate of. George Campana, administra- tor. Pending.
1911.] PUBLIC DOCOIEXT — Xo. 12. 109
Carter, Charles ^Y., estate of. H. H. Armington, administrator. Final decree.
Carter, John H., estate of. Rhoda V. Clark, executrix. Final decree.
Collins, Daniel, estate of. Maria Collins, administratrix. Final decree.
Cooney, Patrick^ estate of. Daniel P. Shea, executor. Dis- missed.
Costello, Catherine, estate of. Michael W. Costello, executor.
Crowley, Daniel J., estate of. Patrick J. Crowley, administra- tor. Pending.
D'Aloria, Giusseppe, estate of. Antonio D'Aloria, administra- tor. Final decree.
Dickey, Thomas J., estate of. Pamelia P. Dickey, executrix. Final decree.
Dion, Louise L., estate of. Napoleon J. Dion, administrator. Pending.
Fallon, John F., estate of. Annie McNally, administratrix. Pending.
Fargo, Martha, estate of. Anna F. Rogers, executrix. Pending.
Fienstien, Fannie, estate of. Golda Goldman, administratrix. Final decree.
Fournier, Eleanor, estate of. Thomas J. Fournier, administra- tor. Pending.
Fournier, Loraine, estate of. Thom'as J. Fournier, admin- istrator. Pending.
French, William A., estate of. Olivia C. French, executrix. Final decree.
Frothingham, Edwin, estate of. Mattie M. Frothingham, ad- ministratrix. Pending.
Gray, Charles C, estate of. Rachel B. G]*ay, administratrix. Dismissed.
Green, Catherine M., estate of. AYilliam J. Haggerty, adminis- trator. Final decree.
Hedrington, Ellen, estate of. Joseph A. Sheehan, administra- tor. Pending.
Hogstrom, Victor, estate of. Maria Hogstrom, administratrix. Pending.
Home, Norman S., estate of. Irene S. Home, administratrix. Pending.
Jordan, Joanna M., estate of. Francis J. Jordan, administra- tor. Final decree.
no ATTORNEY-GENERAL'S REPORT. [Jan.
Kalis, Abraham, estate of. Joseph Kalis, administrator. Pending.
Kelley, John, estate of. Edmund Burke, administrator. Final decree.
King, David J., estate of. Elizabeth King, administratrix. Pending.
Leach, George H., estate of. Alfred G. Ochs, administrator. Final decree.
Leondar, Hazel, estate of. Abraham Leondar, administrator. Final decree.
Love, Mary M., estate of. Henry W. Beal, administrator. Final decree.
Mannix, Hannah M, estate of. Ellen M. Lucy, administratrix. Dismissed.
McCarthy, Jeremiah F., estate of. Margaret E. McCarthy, executrix. Final decree.
McCarthy, Maria, estate of. John McCarth}', administrator. Pending.
McDermott, John P., estate of. John J. McDermott, adminis- trator. Final decree.
McFall, James F., estate of. Mary A. McFall, aministratrix. Final decree.
McGrath, Kate, estate of. Elizabeth F. ]\IcGrath, executrix. Final decree.
McKeen, William, estate of. Katherine M. McKeen, adminis- tratrix. Pending.
Murphy, Ellen, estate of. A. P. AYorthen, executor. Dis- missed.
Murray, Henry, estate of. Elizabeth P. Murray et al., execu- tors. Final decree.
Powers, William, estate of. ISTellie Powers, administratrix. Pending.
Sampson, Frances E., estate of. Edward J. Sampson, adminis- trator. Final decree.
Scott, Charles S., estate of. Catherine McGivern, executrix. Final decree.
Shacat, Isidore C, estate of. Hyman Shacat, administrator. Pending.
Smith, Calvin B., estate of. Francis S. Smith, executrix. Pend- ing.
Smith, John S., estate of. Julia M. Smith, administratrix. Dismissed.
1911.] PUBLIC DOCUMENT — No. 12. Ill
Strid, August, estate of. Elma Strid, administratrix. Pend- ing.
Thompson, Howard J., estate of. Marion F. Thompson, ad- ministratrix. Dismissed.
Waitt, William G., estate of. Alpheus Sanford, executor. Final decree.
Welchlin, John A., estate of. Catherine Welchlin, administra- trix. Final decree.
Worcester, Carrie W., estate of. Paul J. Worcester, adminis- trator. Final decree.
Worcester County.
Allen, Frederick, estate of Yvonne Giguere, administratrix. Final decree.
Allen, Octavia, estate of. Yvonne Giguere, administratrix. Final decree.
Bates, Florence A., estate of. Herbert C. Sumner, adminis- trator. Dismissed.
Dugan, John J., estate of. Margaret E. Dugan, executrix. Final decree.
Hodges, Walter B., estate of. Nettie M. Hodges, administra- trix. Final decree.
Stefenjewicz, John, estate of. Mar}^ Stefenjewicz, administra- trix. Final decree.
112 ATTORNEY-GENERAL'S REPORT. [Jan.
PUBLIC CHARITABLE TRUSTS.
Berlcshire County.
Mason^ Mary A., estate of. Frank H. Wright, petitioner. Pe- tition for leave to compromise will. Pending.
Williams Trust Funds, in re. John B. Hull et als., trustees of Williams Academy, petitioners. Petition for instructions. Decree.
Bristol County.
Borden, Ariadne J., estate of. Henry H. Earl, executor. Peti- tion for instructions. Eeserved for full court. Eescript.
Pease, Abner, estate of. James L. Dexter et als., trustees. Peti- tion to establish trust to be a public charity. Decree.
Essex County.
Atwood, Margaret, estate of. Henry B. Little et als., petitioners. Petition for appointment of petitioners as trustees. Pend- ing.
Bertram, Mary A., estate of. Alden P. White, executor. Pe- tition for instructions. Pending.
Essex Agricultural Society v. Massachusetts General Hospital Corporation and the Attorney-General. Petition to sell real estate and to apply the doctrine of cy-pres. Service ac- cepted. Petition dismissed. Petitioner appealed. Pend- ing.
Essex Institute, petitioner. Petition for instructions. Pend- ing.
Haskins, Leander M., estate of. Grafton Butman, petitioner. Petition for appointment of trustee. Pending.
Hawks, Esther H., estate of. Frank W. Atkins et ah, executors. Petition for instructions. Pending.
Hawks, Esther H., estate of. John M. Hawks et als., trustees. Petition for allowance of first and second accounts. At- torney-General waived right to be heard.
1911.] PUBLIC DOCUMENT — No. 12. 113
Hawks, Esther H., estate of. Zilpha D. Smith, petitioner. Pe- tition for appointment of new trustee. Assented to ap- pointment of Zilpha D. Smith.
Needham, Alice, estate of. Salem Monthly Meeting of Friends, petitioner. Petition for instructions. Pending.
Punchard, Benjamin H., estate of. Domestic and Foreign Mission Societ}^, petitioner. Petition to vacate decree ap- pointing trustee. Rescript.
Ropes, Eliza 0., estate of. Charles W. Richardson et al., execu- tors. Petition for appointment of trustee and for instruc- tions. Decree. Appeal.
Ropes, Eliza 0., estate of. Charles W. Richardson et al., ex- ecutors. Petition for instructions. Pendino^.
Ropes, Mary P., estate of. Charles W. Richardson et al., ad- ministrators. Petition for instructions. Pending.
Ropes, Mary P., estate of. Charles W. Richardson et al., ad- ministrators. Petition for instructions. Pending.
Ropes, Mary P., estate of. Charles W. Richardson et al., execu- tors. Petition for appointment of trustee and for instruc- tions. Decree. Appeal.
Ropes, Mary P., estate of. Charles W. Richardson et als., ad- ministrators. Petition for allowance of first account. At- torney-General waived right to be heard.
Franklin County. Stratton, Abigail, estate of. Frank H. Montague et al, trustees. Petition for allowance of tenth account. Pending.
Hampden County.
Holbrook, George B., et al. v. Edward AY. Appleton et al. Peti- tion for leave to sell real estate under deed of trust, and for instructions. Decree.
Whiting, H. Amelia, v. The Women's Union Temperance Or- ganization. Petition for injunction to prevent defendant corporation from exceeding its powers under charter. Pend- ing.
Hampshire County.
Gaylord, George H., petitioner. Petition for termination of trust fund created for Russell Societv. Pending.
114 ATTORNEY-GENERAL'S REPORT. [Jan.
Middlesex County.
Bigelow, Hannah E.^ estate of. James F. Bigelow et al., peti- tioners. Petition for instructions. Decree.
Choate, Lydia G., estate of. Ellen M. Dow et al., trustees. Petition for appointment of new trustee. Assented to ap- pointment of Edward F. Johnson.
Ilartwell, Benjamin Hall, estate of. Helen Emily Hart well, petitioner. Petition for appointment of trustee. Attor- ney-General waived right to be heard.
Hayes, Maria, estate of. Edward Clark et al., trustees. Peti- tion for release of present trustees and appointment of successors. Decree.
Houston, Ellen, estate of. Anna C. Fall, trustee. Petition for allowance of second account. Attorney-General waived right to be heard.
Ho}i;, Eli W., estate of. Freeman B. Shedd, trustee. Petition for allowance of final account. Attorney-General waived right to be heard.
Lee, Phebe Maria, estate of. William Whittemore, executor. Two petitions for instructions. Attorney-General waived right to be heard.
Manning, Lucinda, estate of. Edward Spaulding, petitioner. Petition for appointment of trustee. Attorney-General waived right to be heard.
Martin, Webster Warner, estate of. Wesley T. Lee et al., trus- tees. Petition for allowance of sixth account. Pending.
\Aniitney, Caroline A. E., estate of. Charles A. Stone et al., trustees. Petition for instructions. Decree.
"WTiitney, Caroline A. R., estate of. Charles A. Stone et al., trustees. Petition for instructions. Decree.
Whitney, Edward, estate of. Charles A. Stone et al., trustees. Petition for instructions. Decree.
Norfollc County.
Adams, Levi, estate of. George W. Bullard et al., trustees of the Second Congregational Church of Medway, petitioners. Petition for instructions. Pending.
Coburn, Abbie A., estate of. William A. Donald et al., trustees. Petition for instructions. Decree.
Hemenway, Mary, estate of. Augustus Hemenway et als., trus- tees. Petition for allowance of fifth and sixth accounts. Attorney-General waived right to be heard.
1911.] PUBLIC DOCUMENT — No. 12. 115
Hemenway, Mary, estate of. Augustus Hemenway et ah., trus- tees. Petition for allowance of seventh and final accounts. Attorney-General waived right to be heard.
Thayer, Sylvanus, estate of. Trustees of Thayer Academy, pe- titioners. Petition for allowance of thirty-seventh account. Attorney-General waived right to be heard.
Plymouth County. McFarlin, Peleg, estate of. Eldoretta McFarlin, executrix. Pe- tition for instructions. Decree.
Suffolk County.
Anagnostopoulos, Michael, estate of. Wallace L. Pierce et al., trustees. Petition for allowance of first and final account. Attorney-General waived right to be heard.
Ashton, Elisha V., estate of. Charles P. Curtis et al., trustees. Petition for allowance of fifth to eleventh accounts, inclu- sive. Attorne3^-General waived right to be heard.
Ashton, Elisha V., estate of. Charles P. Curtis et al., trustees. Petition for instructions. Pending.
Bird, John H., estate of. George A. Thayer et al., trustees. Petition for allowance of thirty-third, thirty-fourth and thirty-fifth accounts. Pending.
Bradlee, Joseph P., estate of. Francis C. Welch, petitioner. Petition for instructions. Decree.
Brown, Josiah W., estate of. Sewall F. Abbott et al., trustees. Petitions for instructions. Pending.
Cheney, Ednah D., estate of. Charles S. Gill et ah, executors. Petition for allowance of first, second and third and final accounts. Attorney-General waived right to be heard.
Gushing, Emeline, estate of. Archibald H. Grimke et al., peti- tioners. Petition for instructions. Eescript.
Gushing, Emeline, estate of. Archibald H. Grimke et al., peti- tioners. Petition for allowance of first to thirteenth ac- counts, inclusive. Attorney-General waived right to be heard.
Gushing, Emeline, estate of. Archibald H. Grimke et al., ex- ecutors. Petition for allowance of fourteenth and fifteenth and final accounts, Attorney-General waived right to be heard.
Devens, Sarah A. W., estate of. Laurence Minot, trustee, pe- titioner. Petition for appointment of co-trustee. Assented to appointment of Eobert H. Gardiner.
116 ATTORNEY-GENERAL'S REPORT. [Jan.
Dix^ John H., estate of. Charles P. Greenough et als., trustees. Petition for allowance of thirteenth account. Attorney- General waived right to be heard.
Hemenwa}^, Mary, estate of. Augustus Hemenway et al., trus- tees. Petition for allowance of fourth account. Attorney- General waived right to be heard.
Irving, Ralph, v. Attorne}^- General et als. Petition for instruc- tions. Dismissed.
Liversidge, Thomas, estate of. Richard P. Humphreys et aJ., trustees. Petition for leave to sell real estate. Disposed of.
Locke, Elbridge W., estate of. Otis Merriam et al., trustees. Petition for allowance of seventh and eighth accounts. Pending.
L3'man, Florence, estate of. Thomas Dwight et al., executors. Petition for instructions. Decree.
Lyman, Florence, estate of. Thomas Dwight et al., executors. Petition for instructions. Decree.
Mabie, William I., et al. v. Edwin S. Gardner and Attorney- General. Petition for instructions regarding a public char- itable trust under will of Mary Redding. Pending.
Minot, William, v. x\ttorney-General. Petition to modify a de- cree entered March 19, 1901, in the estate of Thomas Thompson. Decree.
N'ute, Lewis W., estate of. Charles H. IMoulton et als., trustees. Petition for allowance of eighteenth, nineteenth, twentieth and twenty-first accounts. Pending.
Parkman, George F., estate of. Edmund D. Codman, executor. Petition for instructions. Decree.
Patterson, Adoniram Judson, estate of. Joseph Houghton et al., executors. Petition for instructions. Pending.
Potter, Sarah E., estate of. New Bedford Free Public Library, petitioner. Petition for instructions. Pending.
Thorndike, George L., estate of. Albert E. Clary et als., ex- ecutors. Petition for allowance of first to fifth and final accounts. Pending.
Thorndike, George L., estate of. Albert E. Clan^ et ah, trustees. Petition for allowance of first account. Pending.
Thorndike, George. L., estate of. William A. Morrison, surviv- ing trustee. Petition for allowance of second account. Pending.
Williams College, President and Trustees of, v. Attorney-General. Petition for distribution of trust funds of estate of David A. Wells. Decree.
1911.] PUBLIC DOCUMENT — No. 12. 117
Worcester County.
Balch, Francis, estate of. Joseph A. Lovering, petitioner. Pe- tition for instruction. Attorney-General waived right to be heard.
Fletcher, Ezra W., estate of. Edward Whitin et at., trustees. Petition for allowance of fourteenth to thirty-fourth and final accounts, inclusive. Attorney-General waived right to be heard.
Foster, Eichard W., estate of. Catherine E. Foster et ah, ex- ecutors. Petition for instructions. Pending.
Frost, Sumner M., estate of. Edward B. Tilton et al., executors. Petition for instructions. Decree.
Pierce, Ellen M., estate of. Joseph A. Lovering, administra- tor. Petition for instructions. Pending,
Pierce, William D., estate of. Eomeo E. Allen, executor. Pe- tition for instructions. Pending.
Southgate, Isaac, estate of. Frank D. Tucker, petitioner. Peti- tion for appointment of new trustee. Frank D. Tucker appointed trustee.
Westborough Agricultural Society, in re. Petition for disburse- ment of assets. Decree.
Williams, Henry, estate of. Eeason T. Lee et ah., trustees of the Bethel African Methodist Episcopal Church, petitioners. Petition for instructions. Pending.
Winch, Ellen M. B., estate of. Charles W. Perkins et al., executors. Petition for allowance of first, second and third and final accounts. Pending.
118 ATTORNEY-GENERAL'S REPORT. [Jan.
SUITS CONDUCTED BY THE ATTORNEY-GENERAL
Ix Behalf of State Boards and Commissions.
The following cases have been reported to this department by State boards and commissions, to be conducted b}^ the Attorney- General, or under his direction.
1. Metropolitan Park Commission. Petitions to the Superior Court for assessment of damages alleged to have been sustained by the taking of land by the said commission.
Middlesex County. Allen, Herbert F., v. Commonwealth. Pending. Blais, Eugenia Y., v. Commonwealth. Pending. Blais, Michael, v. Commonwealth. Pending. Debbins, Robert W., et ah v. Commonwealth. Pending. Kerr, AYilliam B., v. Commonwealth. Pending. Northrup, Stephen C, v. Commonwealth. Pending. Phelan, Patrick, v. Commonwealth. Pending. Robinson, Sumner, et at. v. Commonwealth. Pending.
Suffolk County. Elder, Alice, v. Commonwealth. Settled. Hurley, John J., v. Commonwealth. Pending. Proctor, George F., v. Commonwealth. Dismissed. Welch, Mary E., et als. v. Commonwealth. Pending.
2. Metropolitan Water and Sewerage Board. Petition to the Supreme Judicial and Superior Courts for assessment of damages alleged to have been sustained by the taking of land, and rights and easements in land, by said board.
Norfolk County. Boston k Albany Railroad Company v. Commonwealth. Settled. Boston k Albany Railroad Company et al. v. Commonwealfli.
Settled. Goddard, George A., v. Commonwealth. Pending.
1
1911.] PUBLIC DOCUMENT — No. 12. 119
Worcester County. Allen, Byron D., v. Commonwealth. Pending. Allen, Byron J)., v. Commonwealth. Pending. Bradle}^, Patrick, v. Commonwealth. Pending. Cutting, Louis, administrator, v. Commonwealth. Pending. Kendall, Sanford C, v. Commonwealth. Pending. Keyes, Henry F., v. Commonwealth. Pending. Kirby, Nellie M., v. Commonwealth. Dismissed. Knight, Asa E., v. Commonwealth. Pending. Welch, James E., v. Commonwealth. Pending. Wood, James H., et al. v. Commonwealth. Pending. Wood, J. Frank, et als. v. Commonwealth. Pending. Wood, J. Frank, et als. v. Commonwealth. Pending.
3. Massachusetts Highway Commission".
Petitions to the Superior Court for a jury to assess damages alleged to have been sustained by the taking of land, or injury to land, by said commission. Under agreement with this Common- wealth most of these cases are defended by the various towns in which the land is situated.
Bristol County. Cooper, Frederick P., v. Commonwealth. Pending. Lincoln, Benjamin A., v. Commonwealth. Pending. Seabury, Phoebe W., v. Commonwealth. Pending. Talbot, Joseph, v. Commonwealth. Pending.
Essex County. Bishop, Emeline, v. Commonwealth. Pending. Donovan, John, v. Commonwealth. Pending. Perlc}^, Osborne, v. Commonwealth. Pending.
FranMin County. Connecticut Valley Street Railway Company v. Commonwealth. Disposed of.
Hampshire County. Flagg, Lucretia Taft, v. Commonwealth. Pending. Taft, Kate P., v. Commonwealth. Pending.
Middlesex County. IsTourse, Joseph P., v. Commonwealth. Pending.
120 ATTORNEY-GENERAL'S REPORT. [Jan.
Norfolk County. McLaughlin, Nancy M., et al. v. Commonwealth. Pending.
Worcester County. Hill, Everett, v. Commonwealth. Pending. Sullivan, Kate, v. Commonwealth. Pending. Warren, Alice E. M., v. Commonwealth. Pending.
4. Board of Harbor and Land Commissioners. Petitions to the Superior Court for assessment of damages caused by the taking of land by said commissioners.
Suffolk County. Butler, Philip H., v. Commonwealth. Pending. East Boston Company v. Commonwealth. Pending, liamb, George, et al. v. Commonwealth. Pending. Lamb, George, et al. v. Commonwealth. Pending.
5. Charles Eiver Basin Commissioners. Petitions to the Superior Court for assessment of damages caused by the taking of land by said commissioners.
Suffolk County. Abbott, Ellen M., v. Commonwealth. Settled. Abbott, Katherine M., v. Commonwealth. Settled. Allen, Henry F., v. Commonwealth. Settled. Allen, Henry F., v. Commonwealth. Pending, xA.pthorp, Octave L., v. Commonwealth. Pending. Barstow, Catherine A., v. Commonwealth. Pending. Bartlett, Schuyler S., et al. v. Commonwealth. Settled. Beal, Elizabeth S., v. Commonwealth. Settled. Beal, Thomas P., et al., trustees, v. Commonwealth. Settled. Bowditch, Alfred, et al., trustees, v. Commonwealth. Settled. Brown, Rebecca W., et al. v. Commonwealth. Pending. Case, Laura L., v. Commonwealth. Settled. Coolidge, Julia, v. Commonwealth. Settled. Cotting, Charles E., et al., trustees, v. Commonwealth. Pending. Edmands, Katherine B., v. Commonwealth. Pending. Fields, Annie, v. Commonwealth. Pending. Freeman, Caroline S., v. Commonwealth. Settled.
1911.] PUBLIC DOCUMENT — No. 12. 121
Goddard, George A., v. Commonwealth. Settled.
Hall, Hariy S., v. Commonwealth. Settled.
Higginson, Henry L., ct al. v. Commonwealth. Settled.
Homans, Helen A., v. Commonwealth. Pending.
Hooper, James E., v. Commonwealth. Pending.
Hooper, Eobert C, et al. v. Commonwealth. Pending.
Hopkins, Georgiana, v. Commonwealth. Settled.
Hunneman, Carleton, v. Commonwealth. Settled.
Hutchins, Edward W., v. Commonwealth. Pending.
Inches, Louise P., v. Commonwealth. Pending.
Jackson, Frances E., v. Commonwealth. Settled.
Jewell, Edward, v. Commonwealth. Pending.
Loring, Mary H., et al, trustees, v. Commonwealth. Settled.
Mann, Jonathan H., et al. v. Commonwealth. Settled.
McClure, Maria M., v. Commonwealth. Settled.
Means, Helen G., v. Commonwealth. Settled.
Meyer, Heloise, v. Commonwealth. Settled.
Moseley, Helen C, v. Commonwealth. Settled.
Niles, Sarah F., et al. v. Commonwealth. Pending.
Paine, Robert Treat, trustee, v. Commonwealth. Settled.
Parker, George W., et al. v. Commonwealth. Pending.
Parkinson, John, v. Commonwealth. Settled.
Parkman, Henry, et al. v. Commonwealth. Settled.
Pierce, Katherine C, v. Commonwealth. Pending.
Pierce, Wallace L., v. Commonwealth. Pending.
Prince, Fannie L., v. Commonwealth. Pending.
Prince, Lillian C, v. Commonwealth. Pending.
Putnam, Harriet L., v. Commonwealth. Settled.
Eichardson, Margaret W., v. Commonwealth. Settled.
Sears, Mary C, v. Commonwealth. Pending.
Sears, Eichard D., v. Commonwealth. Pending.
Sears, Euth W., v. Commonwealth. Settled.
Shattuck, Frederick C, et al. v. Commonwealth. Settled.
Shattuck, George B., v. Commonwealth. Settled.
Shaw, Francis, v. Commonwealth. Pending.
Skinner, Francis, v. Commonwealth. Settled.
Sleeper, Maria W., v. Commonwealth. Pending.
Stackpole, Martha P., v. Commonwealth. Settled.
Stanton, Esther M., v. Commonwealth. Pending.
Sullivan, Eichard, v. Commonwealth. Settled.
Tarbell, Arthur P., et al. v. Commonwealth. Pending.
Taylor, Georgianna 0., v. Commonwealth. Pending.
122 ATTORNEY-GENERAL'S REPORT. [Jan.
Taylor, Mary M., v. Commonwealth. Pending.
Ware, Mary L., v. Commonwealth. Settled.
Whitney, Christiana S., et al. v. Commonwealth. Pending.
Williams, John D., trustee, v. Commonwealth. Pending.
6. Armory Commissioxers. Suffolh County. Brooks, Ellen A., et al. v. Commonwealth et al. Pending. Lyons, Ellen E., v. Commonwealth et al. Pending.
7. Mt. Tom State Reservation^. Hampshire County. Colton, George S., v. Commonwealth. Settled. Colton, George S., v. Commonwealth. Settled.
8. Greylock Reservation Commission. Berlcshire County. Phillips, Dewe}', v. Commonwealth. Pending. Smith, Clarence ]\r., v. Commonwealth. Pending.
9. State Board of Ixsaxity. Suffolk County. Callahan, Frank J., et al. v. Commonwealth. Pending. Callahan, George A., et al. v. Commonwealth. Pending. Fourth National Bank of Boston, v. Commonwealth. Pending.
10. Wrextham School for the Feeble-mixded. Norfolk Comity. Soderberg, Annie L., v. Commonwealth. Pending.
11. Miscellaxeous Cases from Above Commissioxs.
Essex County.
Cilley, Orran G., v. Cattle Bureau. Petition to recover the value
of cattle condemned by Cattle Bureau. Pending. Reed, AYilliam H., v. Commonwealth. Claim for damages on account of injury to horse on State highway in Gloucester. Pending.
1911.] PUBLIC DOCUMENT — No. 12. 123
Tremblay, Paul, v. Commonwealth. Action of tort for injuries caused by defect in State highway in East Boston. Pend- ing.
Middlesex County.
Hogan, James, v. Commonwealth. Petition to recover for ma- terials furnished to contractor in construction of boulevard in Quincy. Pending.
International Automobile and Vehicle Tire Company v. Com- monwealth. Petition for damages caused by construction of bridge across Charles River under St. 1903, c. 391. Pending.
T^Hiitney, Arthur E., v. Commonwealth. Bill in equity to en- join the Commonwealth from filling in Abajona River in Winchester. Pending.
Suffolh County.
Austin Engineering and Construction Company v. Common- wealth. Bill to recover on contract with Park Commission. Pending.
Davis, James A., et al. v. Commonwealth et al. Petition to re- cover for labor and materials used in construction of sewer. Pending.
De las Casas, William B., et al., Metropolitan Park Commission, petitioners. Petition for appointment of commissioners to apportion payments from the cities and towns in the met- ropolitan parks district. Pending.
De las Casas, William B., et al. v. Sewer Commissioners of Revere. Petition for injunction to restrain town from, obstructing sewer built by the Park Commission for bath house. Pending.
Doherty, James, v. Edward W. Everson et al. and Metropolitan Water and Sewerage Board. Action of tort. Damages caused by blasting. Pending.
Doherty, James, v. Commonwealth. Petition for assessment of damages caused by blasting for metropolitan sewer. Pend- ing.
Eastman, Charles Albert, v. Board of Registration in Medicine. Bill in equity to enjoin Board from revoking certificate. Pending.
Ellinwood, Ralph R., Commonwealth v. Petition to restrain re- spondent from infringing park regulations on Revere boule- vard. Pending.
124 ATTORNEY-GENERAL'S REPORT. [Jan.
G. M. Bryne Company v. Commonwealth. Suit for payment of money claimed to be due on contract. Pending.
Gibbons, William H., v. Commonwealth. Damage caused by blasting in construction of metropolitan sewer. Pending.
McGinniss, Margaret T., Commonwealth v. Bill in equity to re- strain defendant from encroaching on land of the Common- wealth. Pending.
IN'atick, Commonwealth v. To recover for use of water of Lake Cochituate. Pending.
National Contracting Company et al., Commonwealth v. Action of contract to recover on bond. Pending.
Niland, Michael, v. Commonwealth. Petition for assessment of damages caused by blasting for metropolitan sewer. Pend- ing.
Niland, Michael, v. Edward W. Everson et al. and Metropolitan Water and Sewerage Board. Action of tort. Damages caused by blasting. Pending.
ISTormile, Francis, v. Commonwealth of Massachusetts et al. Petition for a jury to assess damages caused by construc- tion of sewer in Eoxbury. Pending.
Normile, Francis, v. Edward W. Everson & Co. and Henry H. Sprague et al. Action of tort. Pending.
Old Colony Construction Compan}^, Commonwealth v. Action of contract to recover on bond. Pending.
Pacific Surety Company v. Commonwealth et al. (McBride & Co.). Petition to recover from McBride & Co. certain sums expended by petitioner. Pending.
Thomas, L}Tnan P., v. George M. Quirk et al. Action to re- cover for labor and materials furnished in construction of State highway. Pending.
Worcester County. Lamb, Arnoline M., v. Commonwealth. Petition to recover damages caused by change in grade of highway in Boyl- ston. Pending.
12. State Board or Charity. Actions of contract pending in the Superior Court to recover charges for the support of insane paupers in State insane hos- pitals, under the provisions of E. L., c. 87.
1911.] PUBLIC DOCUMENT — No. 12. 125
8uffolh County. Chapin, Treasurer, v. Charles A. Mullin. Pending. Chapin, Treasurer, v. Augustus Perrin. Settled. Chapin, Treasurer, v. Maria Sliney. Execution issued. Stevens, Treasurer, v. Athol. Dismissed. Stevens, Treasurer, v. Joseph C. Colligan. Pending. Stevens, Treasurer, v. Danvers. Settled. Stevens, Treasurer, v. Granville S. Dow. Pending. Stevens, Treasurer, v. Hanover. Settled. Stevens, Treasurer, v. Lowell. Pending. Stevens, Treasurer, v. Lynn. Settled. Stevens, Treasurer, v. Quincy. Pending. Stevens, Treasurer, v. John Shea, guardian. Pending. Stevens, Treasurer, v. George M. Sterns, administrator. Pend- ing. Stevens, Treasurer, v. Stoughton. Pending.
126 ATTORNEY-GENERAL'S REPORT. [Jan.
MISCELLANEOUS CASES.
A. C. Lawrence Leather Company v. Commonwealth. Petition to recover excise tax assessed on foreign corporation. Pend- ing.
Adams, Henry S., administrator of the estate of Sylvester Har- rington, Attorney- General ex rel. v. Petition to recover in- heritance tax. Final decree.
Allen, Henry F., v. Charles Eiver Basin Commission et al. Bill to enjoin Commonwealth from interfering with riparian rights on Charles Eiver. Decree.
America Soda Fountain Company, Attorney-General ex rel. v. Dum^ping material into tide water. Pending.
American Steel and Wire Company of Xew Jersey v. Common- wealth. Petition to recover excise tax assessed on foreign corporation. Pending.
American Sugar Eefining Company v. Commonwealth. Peti- tion to recover excise tax assessed on foreign corporation. Pending.
American Writing Paper Company et al., Attorney-General v. Petition for an injunction to restrain respondents from dumping material into tide water. Discontinued as to American Writing Paper Company. Pending.
Amoskeag Manufacturing Company v. Commonwealth. Peti- tion to recover excise tax assessed on foreign corporation. Pending.
Anderson, Mary J., administratrix of the estate of Elizabeth P. Anderson, Attorney-General ex rel. v. Petition to recover inheritance tax. Pending.
Andrew, Manuel, Attorney-General ex rel. v. Information in the nature of quo luarranto to try the title of the respondent to the office of sealer of weights and measures in Cam- bridge. Eescript.
Baltic Mining Company v. Commonwealth. Petition to recover excise tax assessed on foreign corporation. Eeserved for full court. Eescript.
1911.] PUBLIC DOCUMENT — No. 12. 127
Barker, Forrest E., et at. v. Haverhill Gas Light Company. Pe- tition for injunction to restrain company from business until compliance with order of Gas Commission. Decree.
Beal, Elizabeth ^., v. Charles River Basin Commission. Bill to enjoin Commonwealth from interfering with riparian rights on Charles River. Decree.
Beal, Thomas P., et al. v. Charles Eiver Basin Commission. Bill to enjoin Commonwealth from interfering with riparian rights on Charles River. Decree.
Bishop, Mina L., executrix of the will of Malvina A. Marston, Attorney- General ex rel. v. Petition to recover inheritance tax. Final decree.
Bohemia Mining Company v. Commonwealth. Petition to re- cover excise tax assessed on foreign corporation. Pending.
Boston V. Commonwealth. Sewer assessment on Rutherford Avenue, Charlestown. Pending.
Boston & Northern Street Railway Company. Claim for amount expended in relaying water pipes in Washington Street, Lynn, destroyed by electric currents. Pending.
Bowditch, Alfred, et al. v. Charles River Basin Commission et al. Bill to enjoin Commonwealth from interfering with riparian rights on Charles River. Decree.
Brennan, James M., v. Charles E. Woodbury, Superintendent. Action of tort for personal injuries. Pending.
Bright, William E., et al. v. Railroad Commissioners et al. Petition for certiorari. Rescript.
Brown, Clarence W., executor of the will of William [N". Burn- ham, Attorney-General ex rel. v. Petition to recover in- heritance tax. Decree.
Brj^ne, Andrew W., et als. v. Commonwealth et al. Petition to recover money in hands of Commonwealth. Pending.
Bryson, James, executor of the will of Bernard Bryson, At- torney-General ex rel. v. Petition to recover inheritance tax. Decree.
Bullard, John C, et al., executors of the will of Sarah M. Burn- ham, Attorne3^-General ex rel. v. Petition to recover in- heritance tax. Final decree.
Burr, Arthur E., trustee, v. Commonwealth. Action to recover money held by Commonwealth, and belonging to H. P. Cummings Company. Pending.
Butland, Francis A., Attorney- General ex rel. v. Information in the nature of quo warranto to try the title of the re- spondent to the office of call fireman in Lawrence. Pending.
128 ATTORNEY-GENERAL'S REPORT. [Jan.
Cahill Construction Company v. Commonwealth. Bill in equity. Decree.
Canada, Atlantic & Plant Steamship Company Ltd. v. Com- monwealth. Petition to recover excise taxes paid by foreign corporation. Pending.
Champion Copper Co. v. Commonwealth. Petition to recover excise tax assessed on foreign corporation. Pending.
Chapin, Arthur B., Bank Commissioner, v. Boston Banking Company. Petition for injunction and appointment of re- ceiver. Injunction issued and Charles K. Cobb appointed receiver.
Chapin, Arthur B., Bank Commissioner, v. Southbridge Sav- ings Bank. Petition for injunction. Pending.
Cheney, Ansel J., v. James O'Doherty. Bill in equity to enjoin respondent for violation of building laws in construction of schoolhouse in Haverhill. Disposed of.
Cheney, Ansel J., v. James O'Doherty. Bill in equity to enjoin respondent for violation of building laws in construction of schoolhouse in Haverhill. Disposed of.
Coblents, Salenda E., executrix of the will of Arthur A. Aver- ille, xlttorney-General ex rel. v. Petition to recover in- heritance tax. Pending.
Coggan, Marcellus, administrator c. t. a. of the estate of Eosa Lanaban, Attorney-General ex rel. v. Petition to recover inheritance tax. Final decree.
Columbian National Life Insurance Company v. Commonwealth. Petitions for abatement of franchise tax paid in 1903, 1904, 1905, 1906 and 1907. Pending.
Commonwealth v. Boston. Action to recover money expended in changing grade of Bowdoin Street. Pending.
Commonwealth v. Boston. Action to recover money expended in changing grade of Bowdoin Street. Judgment satisfied.
Commonwealth v. Walter N. Buffum. Appeal by defendant from order of building inspector. Disposed of.
Commonwealth v. Campbell Humphrey. Suit to recover for laundry work done at Prison for Women at South Framing- ham. Disposed of.
Commonwealth v. N'ew York, Xew Haven & Hartford Railroad Company. Action of tort for damage to property of Massa- chusetts Reformatory, caused by fire. Pending.
Commonwealth v. Worcester. To recover for land taken from the Commonwealth. Pending.
1911.] PUBLIC DOCUMENT — No. 12. 129
Conant, Nellie M., v. Mary F. Conant et al. Action of tort. Pending.
Conant, Nellie M., v. Hosea M, Quimby. Action of tort. Pend- ing.
Connors, James M., v. Commonwealth. Damages caused by defect in State highway. Judgment satisfied.
Consolidation Coal Company v. Commonwealth. Petition to re- cover excise tax for year 1909. Pending.
Consolidation Coal Company v. Commonwealth. Petition to re- cover excise tax for the year 1910. Pending.
Cotting, Charles E., et al., trustees of Boston Eeal Estate Trust, V. Commonwealth. Petition to recover money paid as bet- terments on land sold by Commonwealth. Rescript.
Cotting, Charles E., et al. v. Commonwealth. Petition to re- cover sewer assessment. Rescript.
Crockett, Sara L., estate of H. L. Harding et al., executors. Petition of Treasurer and Receiver-General to collect tax on said estate. Pending.
Cummings, Roscoe F., executor of the will of Ellen L. Cum- mings, Attorney-General ex rel. v. Petition to recover in- heritance tax. Decree.
Cummins, John F., administrator of the estate of John B.. Halloran, Attorney-General ex 7' el. v. Petition to recover inheritance tax. Final decree.
Dailey, Michael R., executor of the will of Maurice Daily, At- torne3^-Gerieral ex rel. v. Petition to recover inheritance tax. Decree.
Dean, John J., et al., executors of the will of Thomas H. Buck- ley, Attorney-General ex rel. v. Petition to recover in- heritance tax. Pending.
Dowd, James J., executor of the will of Patrick Leonard, At- torney-General ex rel. v. Petition to recover inheritance tax. Decree.
Dunn, James, executor of the will of Mary Welch, Attorney- General ex rel. v. Petition to recover inheritance tax. Final decree.
East Butte Copper Mining Company v. Commonwealth. Peti- tion to recover excise tax assessed on foreign corporation. Pending.
Edgerly, Frank H., et al. v. Cattle Bureau. Bill to recover for horse killed by order of Cattle Commissioner under R. L., c. 90. Pending.
130 ATTORNEY-GENERAL'S REPORT. [Jan.
Ennis, John D., et al., administrators of the estate of Edmund Walsh, Attorney- General ex rel. v. Petition to recover in- heritance tax. Pending.
Everett, Willard S., executor of the will of Elizabeth Davis, Attorney- General ex rel. v. Petition to recover inheritance tax. Pending.
Fells Ice Company, i\.ttorney- General ex rel. v. Petition for use of Attorney-Generars name in an information in the nature of quo warranto to test respondent's right to cut ice in a great pond. Disposed of.
Field, John Q. A., executor of the will of Caroline Wood, Attor- ney-General ex rel. v. Petition to recover inheritance tax. Pending.
Field, Ralph, administrator of the estate of George A, Mason, Attorney-General ex rel. v. Petition to recover inheritance tax. Final decree.
Fields, Annie, v. Charles River Basin Commission. Bill to en- join Commonwealth from interfering with riparian rights on Charles River. Pending.
Fifield, George W., executor of the will of Ruth S. Shaw, Attor- ney-General ex rel. v. Petition to recover inheritance tax. Pending.
Fowler, Charles F., executor of the will of Eliza E. Crocker, Attorney-General ex rel. v. Petition to recover inheritance tax. Pending.
Frankfort Marine and Plate Glass Company v. Commonwealth Petition to recover deposit with Treasury. Pending.
Galvin, Stephen P., administrator of the estate of Calvin R. Baker, Attorney-General ex rel. v. Petition to recover in- heritance tax. Pending.
George H. Sampson Company v. Commonwealth et als. Bill of complaint. Disposed of.
Georgia Home Insurance Company v. Commonwealth. Action to compel Treasurer and Receiver-General to return bond deposited with him by said company. Pending.
Grant, Robert, Judge of Probate, v. William W. Risk et al. Con- tract on bond as public administrator. Pending.
Hammond, Gardner Green, petitioner. Petition to register title to land in Chilmark. Decree.
Harrington, Charles C, executor of the will of Elizabeth A. Harrington, Attorney-General ex rel. v. Petition to re- cover inheritance tax. Pending.
1911.] PUBLIC DOCUMENT — No. 12. 131
Harvey, James E., Commonwealth v. Action to recover for horses returned by the State Colony for the Insane. Dis- posed of.
Haverhill Gas Light Company v. Gas and Electric Light Com- missioners et al. Bill in equity in the Circuit Court of the United States to restrain the Board from carrying out an order to decrease the price of gas in Haverhill. Final decree.
Hays, Arthur W., executor of the will of Nathaniel Allen, At- torney-General ex rel. v. Petition to recover inheritance tax. Final decree.
Herbert, John, executor of the will of Edward T. Cowdrey, At- torney-General ex rel. v. Petition to recover inheritance tax. Pending.
Herwig, Mary. Petition for writ of habeas corpus. Pending.
Hickey-Eiedeman Company, Attorney-General ex rel. v. Bill in equity to enjoin defendant from discharging waste into Assabet Eiver. Pending.
Higginson, Henry L., et al. v. Charles Eiver Basin Commission et al. Bill to enjoin Commonwealth from interfering with riparian rights on Charles Eiver. Decree.
Home for Aged Women v. Charles Eiver Basin Commission et al. Bill to enjoin Commonwealth from interfering with ripa- rian rights on Charles Eiver. Decree.
Howes, Frank H., executor of the will of Abby Crowell Howes, Attorney-General ex rel. v. Petition to recover inherit- ance tax. Final decree.
Hunneman, Carleton v. Charles Eiver Basin Commission. Bill to enjoin Commonwealth from interfering with riparian rights on Charles Eiver. Decree.
International Automobile and Vehicle Tire Company v. Com- monwealth. Petition for damages to petitioner's property caused by change of east branch of Charles Eiver by Park Commission. Pending.
Jackson, Frances E., v. Charles Eiver Basin Commission ct al. Bill to enjoin Commonwealth from interfering with ripa- rian rights on Charles Eiver. Decree.
Jamieson, Eobert C, aclministrator of the estate of Isaac Huff- master, Attorne3^-General ex rel. v. Petition to recover in- heritance tax. Decree.
Jenney, E. C, executor of the will of Maria P. Stark, Attorney- General ex rel. v. Petition to recover inheritance tax. Pending.
132 ATTORNEY-GENERAL'S REPORT. [Jan.
Johnson, Edwin A., executor of the will of Bessie M. Fuller, Attorney-General ex rel. v. Petition to recover inheritance tax. Final decree.
Johnson, Julia A., executrix of the will of Daniel G. Davis, Attorney-General ex rel. v. Petition to recover inheritance tax. Decree.
Jordan, John N., executor of the will of Caroline A. Worthen, Attorney-General ex rel. v. Petition to recover inherit- ance tax. Final decree.
Jordan, Thomas M., acting mayor of Lawrence, Attorney-Gen- eral ex rel. v. Petition in the nature of mandamus to com- pel the respondent to call a special meeting of the city council. Use of name granted.
Keyes, Wade, executor of the will of Annie E. Robinson, Attor- ne3^-General ex rel. v. Petition to recover inheritance tax. Pending.
Ladd, A. Shirley. Petition for writ of habeas corpus. Petition dismissed.
Lawrence, Common Council of, Attorne3'-General ex rel. v. Petition for use of Attorney-GeneraFs name for writ of mandamus. Disposed of.
Learoyd, John D., et ah, executors of the will of Eben G. Berry, Attorney-General ex rel. v. Petition to recover inheritance tax. Dismissed.
LeBosquet, Henry, executor of the will of Helen LeBosquet, Attorney-General ex rel. v. Petition to recover inheritance tax. Final decree.
Libby, George AY., administrator of the estate of Oliver Libby, Attorney-General ex rel. v. Petition to recover inheritance tax. Pending.
Little, George T., et ah, executors of the will of Rachel R. Thayer, Attorney-General ex rel. v. Petition to recover inheritance tax. Pending.
Little, Henry B., petitioner. Petition to register title to land in Peabody. Pending.
Loomis, James H., executor of the will of George W. Gibson, Attorney-General ex rel. v. Petition to recover inheritance tax. Final decree.
Lowe, Philip, executor of the will of William R. Eainey, At- torney-General ex rel. v. Petition to recover inheritance tax. Final decree.
1911.] PUBLIC DOCUMENT — No. 12. 133
Lyman, Charles E., v. Commissioners on Fisheries and Game. Petition for annulment of an order of said commissioners. Pending.
Lyons, Walter S., v. Commonwealth. Bill of complaint to re- cover for work done on Foxborough State Hospital from funds held by the Commonwealth. Final decree.
MacDonald, George E., Attorney-General ex rel. v. Information in the nature of quo warranto to try the title of the re- spondent to the office of secretary of the board of over- seers of the poor of Gloucester. Disposed of.
Macfarlane, Ada. Petition to register title to land in Winthrop. Pending.
Mahar, Joseph P., executor of the will of Thomas J. Eehill, Attorney-General ex rel. v. Petition to recover inheritance tax. Pending.
Malone, Bernard A., et al., executors of the will of Henry Adams, Attorney-General ex rel. v. Petition to recover in- heritance tax. Final decree.
Manchester, Abraham, executor of the will of Abraham E. Manchester, Attorney-General ex rel. v. Petition to recover inheritance tax. Pending.
Mann, Mary Ellen, executrix of the will of Phebe Totman. Attornej^-General ex rel. v. Petition to recover inheritance tax. Final decree.
Maritime Insurance Company v. Commonwealth et al. Bill to recover bonds deposited with the Treasurer and Receiver- General. Pending.
McCarthy, Justin H., v. Commonwealth. Petition under R. L., c. 201, to recover salary. Judgment for the Commonwealth,
McClure, Maria M., v. Charles River Basin Commission et al. Bill to enjoin Commonwealth from interfering with ripa- rian rights on Charles River. Decree.
McGuirk, Ann, executrix of the will of Terrence Farley, Attor- ney-General ex rel. v. Petition to recover inheritance tax. Pending,
Mclntire, Charles H., trustee under the will of Maria T. Clark, Attorne}^- General ex rel. v. Petition to recover inheritance tax. Pending.
McQuaid, Thomas B., et al., executors of the will of Thomas McQuaid, Attorney-General ex rel. v. Petition to recover inheritance tax. Dismissed.
134 ATTORNEY-GENERAL'S REPORT. [Jan.
Metropolitan Life Insurance Company v. Frank H. Hardison, Insurance Commissioner. Petition for review, under St. 1907, c. 576, § 75. Pending.
Moore, William H., et al., executors of the will of Edward W. Murray, Attorney-General ex rel. v. Petition to recover inheritance tax. Pending.
Morgan, Thomas, et al., executors of the will of Martha Frank- land, Attorney-General ex rel. v. Petition to recover in- heritance tax. Pending.
Morse, Electra A., et al. v. David Ferguson et al. Action of tort. Pending.
Murphy, Annie. Petition for writ of habeas corpus. Disposed of]
Murphy, James S., administrator c. t. a. of the estate of Charles H. Young, Attorney-General ex rel. v. Petition to recover inheritance tax. Pending.
Murphy, Mary E., executor of the will of Delia Martin, At- torney-General ex rel. v. Petition to recover inheritance tax. Pending.
N'ational Calfskin Company v. Commonwealth. Petition to re- cover excise tax paid by foreign corporation. Pending.
National Contracting Company v. Commonwealth. Petition to recover under E. L., c. 201. Pending.
New England Dressed Meat and Wool Company v. Common- wealth. Petition to recover excise tax paid by foreign cor- poration. Pending.
New England Maple Syrup Company v. Henry P. AValcott et ah. Bill in equity for an injunction. Pending.
New England Trust Company, trustee under the will of James C. Marshall, Attorney-General ex rel. v. Petition to recover inheritance tax. Decree.
New York, New Haven & Hartford Eailroad Company, Attor- ney-General ex rel. v. Information to enjoin the company from holding stock of the Boston k Maine Eailroad. Dis- missed.
Newton Savings Bank r. Elmer A. Stevens et al. Bill in equity to compel the Treasurer and Eeceiver-General to transfer certain bonds. Disposed of.
North Packing and Provision Company v. Commonwealth. Pe- tition to recover excise tax paid by foreign corporation. Pending.
O'Brien, Marv F., Attornev-General et rel. v. Information in
1911.] PUBLIC DOCUMENT — No. 12. 135
the nature of quo iDarranto to try the title of the respondent to the office of assistant superintendent of State aid depart- ment of Lowell. Judgment.
O'Connell, Joseph P., v. Commonwealth et al. Bill to recover money in hands of Commonwealth belonging to Austin Engineering and Construction Company. Pending.
Ohls, Frederick W., et al., State Board of Charity v. Action to recover on bond.
'' Order of Owls," Attorney-General ex rel. v. Petition for in- junction. Pending.
Osman, Charles F., administrator c. t. a. of the estate of Johanna F. Eising, Attorney-General ex rel. v. Petition to recover inheritance tax. Final decree.
Osman, Charles F., v. Commonwealth et al. Bill in equity to reach and apply funds in the hands of respondents. Pend- ing.
Paine, Eobert Treat, trustee, v. Charles Eiver Basin Commission et al. Bill to enjoin Commonwealth from interfering with riparian rights on Charles Eiver. Decree.
Parker, Galen A., executor of the will of Martha E. Temple, Attorney-General ex rel. v. Petition to recover inheritance tax. Pending.
Patridge, Eugene E., executor of the will of Charles L. Pitts, Attorney- General ex rel. v. Petition to recover inheritance tax. Final decree.
Porter, Eose M., v. Frank H. Hardison. Action of tort. Pend- ing.
Powers, Wilbur H. Petition to register title to land in Win- throp. Pending.
Pratt, Annie L., executrix of the will of Sarah M. Wyman, iVttorney-General ex rel. v. Petition to recover inheritance tax. Final decree.
Provident Institution for Savings, Attorney-General v. Peti- tion to withdraw deposits under St. 1907, c. 340. Eescript. Writ of error. Pending in the Supreme Court of the United States.
Quincy, city of, Attorney-General ex rel. v. Petition to recover penalty for failure to instal water meters. Pending.
Eafferty, Ann, administratrix of the estate of Alice Cumiskey, Attorney- General ex rel. v. Petition to recover inheritance tax. Decree. Appeal taken.
Ea3rner, Augustus J. C, Attorney-General ex rel. v. Informa-
136 ATTORNEY-GENERAL'S REPORT. [Jan.
tion in the nature of quo warranto to try the title of the respondent to the office of rodman for the Massachusetts Highway Commission. Disposed of.
Redman, Allston M., executor of the will of Mary J. Redman, Attorney-General ex rel. v. Petition to recover inheritance tax. Final decree.
Rice & Hutchins, Inc., v. Commonwealth. Petition to recover excise tax assessed on foreign corporation. Pending.
Rice, Charles W., v. Eben S. Draper, Governor. Petition for writ of mandamus. Pending before full court. Rescript.
St. Joseph's Mutual Benefit Association, Attorney-General ex rel. V. Petition for injunction and appointment of a re- ceiver. Charles M. Davenport appointed receiver.
Sargent, Clara J., v. State Board of Lunacy and Charity. Supe- rior Court, Essex County. Appeal on a complaint charging neglect of children under St. 1882, c. 181. Disposed of.
Shapleigh, Samuel B., executor of the will of Ellen L. Shap- leigh, Attorney-General ex rel. v. Petition to recover in- heritance tax. Pending.
Skinner, Francis, v. Charles River Basin Commission et al. Bill to enjoin Commonwealth from interfering with riparian rights on Charles River. Decree.
Sloan, Margaret L, executrix of the will of Phena M. Sloan, Attornej^-General ex rel. v. Petition to recover inherit- ance tax. Final decree.
Sonora Railway Company, Ltd., v. Commonwealth. Petition to recover excise tax. Disposed of.
Stearns, James P., administrator of the estate of Robert Bram- hall, Attorney-General ex rel. v. Petition to recover in- heritance tax. Final decree.
Stetson, Helen L., administratrix of the estate of A. Amelia Hood, Attorney- General ex rel. v. Petition to recover in- heritance tax. Final decree.
Stoughton Mills, Incorporated, Attorney-General ex rel. v. Bill in equity to enjoin defendant from discharging waste into Neponset River. Pending.
Sullivan, Julia F., executrix of the will of Ellen Donoghue, Attorney-General ex rel. v. Petition to recover inheritance tax. Final decree.
Sullivan, Michael L., executor of the will of William F. Odlin, Attorney-General ex rel. v. Petition to recover inherit- ance tax. Final decree.
1911.] PUBLIC DOCUMENT — No. 12. 137
Sullivan, Richard, v. Charles River Basin Commission et al. Bill to enjoin Commonwealth from interfering with ripa- rian rights on Charles River. Decree.
Tarbell, Arthur P., v. Boston Athletic Association et al. Bill in equity to enjoin defendant from building a boathouse on Charles River basin. Pending.
Tibbetts, Frank L., executor of the will of Illathera Barker, Attorney-General ex rel. v. Petition to recover inherit- ance tax. Final decree.
Titcomb, George H., v. Cape Cod Ship Canal Company, George A. Harden, Treasurer, et al. Petition for injunction to re- strain the Treasurer of the Commonwealth from the pay- ment of money under St. 1883, c. 259, and St. 1891, c. 397. Pending.
Title Guaranty and Surety Company, Trustees of Massachusetts Hospital for Epileptics v. Action of contract. Settled.
Turley, Thomas J., et al., administrators of the estate of Mary Benson, Attorney-General ex rel. v. Petition to recover inheritance tax. Pending.
United Surety Company, Attorney- General ex rel. v. Informa- tion brought to recover fines for violation of the provisions of St. 1907, c. 576, §§ 110 and 112. Final decree.
Vahey, James H., administrator d. b. n. of the estate of Ellen Gougeon, Attorney-General ex rel. v. Petition to recover inheritance tax. Final decree.
Yining, Floretta, executor of the will of Elizabeth Jacobs, At- torney-General ex rel. v. Petition to recover inheritance tax. Pending.
Walen, William W., administrator of the estate of Almira C. Walen, Attorney-General ex rel. v. Petition to recover inheritance tax. Pending.
Waltham Watch Company v. Commonwealth. Action to recover corporation tax for 1908. Pending.
Waltham Watch Company v. Commonwealth. Action to recover corporation tax for 1909. Pending.
Ware, Mary L., v. Commonwealth. Bill to enjoin Charles River Basin Commission from maintaining wall. Decree.
Webster & Dudley Street Railway Company, Attorne.v-General v. Decree.
Welch, Mary Ann, executrix of the will of Thomas Welch, Attorney-General ex rel. v. Petition to recover inheritance tax. Pending.
138 ATTORNEY-GENERAL'S REPORT. [Jan.
Welch^ William J., v. John A. Campbell. Action of tort. Pend- ing.
AYelch, William J., v. Hosea M. Quinby, superintendent. Ac- tion of tort. Pending.
AYestborough Insane Hospital, Trustees of, v. Daniel A. Dorey et al. Petition to recover for breach of contract. Pending.
Weston, town of, v. Eailroad Commissioners et al. Petition for certiorari. Rescript.
Whitaker, Elbridge J., executor of the will of Oliver Everett, Attorney-General ex rel. v. Petition to recover inheritance tax. Pending.
White, Ida V., v. Charles Eiver Basin Commission et al. Bill to enjoin Commonwealth from interfering Avith riparian rights on Charles Eiver. Decree.
Whitney, Jophanus H., v. James O'Doherty. Bill of complaint to restrain respondent from using building for public per- formances until altered to conform to regulations. Dis- posed of.
Wilkins, John F. 0., executor of the will of Laura A. AYhicher, Attorney-General ex rel. v. Petition to recover inheritance tax. Final decree.
Williams, Moses et al., petitioners. Petition to register title to land in Boston. Attorney-General waived right to be heard. Final decree.
Winslow Brothers & Smith Company, Attorney-General ex rel. V. Bill in equity to enjoin defendant from discharging waste into Neponset Eiver. Pending.
Wolley, Edwin L., et al., administrators of the estate of Lydia G. Jennison, Attorney-General ex rel. r. Petition to recover inheritance tax. Disposed of.
Worcester & Webster Street Eailway Company, Attorney-General V. Decree.
W^orkmen's Circle, AttorneA'-General ex rel. v. Petition for in- junction to restrain respondent from doing business, under St. 1907, c. 471. Injunction issued.
Wyman, Estelle, v. Commonwealth. Writ of error. Dismissed.
York Manufacturing Company v. Commonwealth. Petition to recover excise tax assessed on foreign corporation. Pending.
1911.1
PUBLIC DOCUMENT — No. 12.
139
COLLECTIONS.
Collections have been made by this department as follows : —
Corporation taxes for the year 1909, overdue and referred by the Treasurer of the Commonwealth to the Attorney- General for collection, $89,720 41
Interest, 846 40
Costs, 1,881 16
Miscellaneous, 255,722 32
Total, $348,170 29
The following table shows a detailed statement of the same : —
|
Collected on |
|||
|
Account |
Interest. |
Totals. |
|
|
of Corporation |
|||
|
Tax for 1909. |
|||
|
A. E. Gloyd Shoe Company, |
$73 73 |
$0 75 |
$74 48 |
|
A. F. Ross & Co., Inc., . |
268 92 |
5 20 |
274 12 |
|
A. G. Crosby Company, |
290 68 |
5 81 |
296 49 |
|
A. Guerini Stone Company, . |
10 41 |
07 |
10 48 |
|
A. H. Rice Lumber Company, |
9 38 |
10 |
9 48 |
|
A. M. Thomas Company, |
29 66 |
20 |
29 86 |
|
Abrahams-Quinn Company, |
173 50 |
- |
173 50 |
|
Acme News Company, . |
20 82 |
22 |
21 04 |
|
Adamson Publishing Company, . |
9 02 |
18 |
9 20 |
|
Adco, Inc., |
9 36 |
18 |
9 54 |
|
^tna Heating Company, |
39 00 |
50 |
39 50 |
|
Alberts Company, .... |
8 67 |
17 |
8 84 |
|
Alden & Tar3ox, Inc., . |
26 02 |
16 |
26 18 |
|
Alden Bryant Company, |
53 61 |
23 |
53 84 |
|
Alley & Emery, Inc., |
563 87 |
11 27 |
575 14 |
|
Almy Uniform Company, |
150 94 |
1 21 |
152 15 |
|
American Clothing Company, |
104 10 |
2 08 |
106 18 |
|
American Cultivator Publishing |
43 37 |
86 |
44 23 |
|
Company, |
|||
|
American Fireworks Company, . |
43 23 |
3 36 |
46 59 |
|
American Grocery Company, |
731 82 |
6 83 |
738 65 |
|
American Paper Stock Company, |
78 07 |
25 |
78 32 |
|
American Stave and Cooperage |
|||
|
Company, |
208 20 |
1 18 |
209 38 |
|
American Tannery Engineering |
|||
|
Company, |
13 27 |
13 27 |
140
ATTORNEY-GENERAL'S REPORT.
[Jan.
Collected on
Account of Corporation Tax for 1909.
Interest.
Totals.
Angelo Seretto Company, Angier Company, . Ascutney Lumber Company, Associated Lumber Company, Associated Mining Engineers Cor- poration, .... Associated Retail Dealers Com-
pany,
Atwood Preserving Companj^, Austin- Walker Company, B. R. Holcomb Company, Barney-Vinal Companj^, Barristers Law Firm, Inc., . Bartlett Box and Lumber Com- pany,
Bay State Brass Company, . Bay State Distilling Company, Bay State Hard Plaster Company, Belisle Printing and Publisliing
Company, .... Benj. N. Moore & Sons Company Bernard Billings Company, . Boston Art Silver Place Company Boston Billiard and Bowling Com- pany,
Berwick Cake Company, Boston Book Company, Boston Brokerage Company, Boston Camera Exchange, Inc., Boston Cycle and Sundry Com- pany,
Boston Dental Manufacturing
Company, .... Boston Furnace Company, . Boston Holding Company, . Boston Insulated Wire and Cable
Company, .... Boston Mirror Company, Boston Sculpture Company, . Bow Ridge Development Com- pany,
Bristol County Furniture Com- pany,
British Tea Table, Inc., Brockton Die Company, Brockton Ideal Shoe Company, Brockton Lumber and Construe
tion Company, Brockton National Shoe Company Brosnihan Wrench Company, Buck Printing Company,
$100 00
249 84
12 00
12 00
14 20
88 69 26 54
860 56
190 85
260 25
9 19
147 47
794 63
70 09
48 92
68 09
1,698 56
60 72
26 02
95 42
114 51
1,301 25
19 95
26 02
803 82
13 01 34 70 90 00
275 86
128 39
65 06
95 33
114 51 23 94
89 52 93 58
14 57 89 10 65 89
173 50
$2 00 11 25
48
28
5 00
15
5 73
1 31
18
1 03
5 23
47
16
$102 00
261 09
12 48
12 00
14 48
93 69
26 69
866 29
192 16
260 25
9 37
148 50
799 86
70 56
49 08
32 68 41
10 19 1,708 75
51 I 61 23
18 i 26 20
41 29 45 05 13
5 63
07 22 45
1 34 1 02
46
1 14
2 30 06 79 55
08 30 25
81
95 83 116 80
1,309 70 20 00 26 15
809 45
13 08 34 92 90 45
277 20
129 41
65 52
96 47
116 81 24 00 90 31 94 13
14 65 89 40
66 174
14 31
1911.1
PUBLIC DOCUMENT — No. 12.
141
|
Collected on |
|||
|
Account of Corporation |
Interest. |
Totals. |
|
|
Tax for 1909. |
|||
|
Builders Iron and Steel Company, |
$48 58 |
$0 34 |
$48 92 |
|
Burbank Brothers Company, |
46 84 |
31 |
47 15 |
|
Burns Worcester Company, . |
360 01 |
9 60 |
369 61 |
|
Butman & Cressey Company, |
330 51 |
2 31 |
332 82 |
|
C, A. Cook Company, . |
398 35 |
2 59 |
400 94 |
|
CD. Wright Company, |
128 04 |
2 56 |
130 60 |
|
C. E. Trumbull Company, . |
43 37 |
28 |
43 65 |
|
C. H. Annable Lumber Company, |
202 82 |
74 |
203 56 |
|
C. W. Luce & Co., Inc., . . |
563 87 |
3 75 |
567 62 |
|
Canton Ice Company, . |
29 84 |
1 12 |
30 96 |
|
Carmel Tea and Coffee Company, |
19 25 |
- |
19 25 |
|
Carter Press of Baltimore Corpo- |
|||
|
ration, |
6 88 |
13 |
7 01 |
|
Carter Wooden Ware Company, . |
6 00 |
- |
6 00 |
|
Central Dry Goods Company, |
54 10 |
50 |
54 60 |
|
Charles A. Lind Company, . |
30 24 |
- |
30 24 |
|
Charles H. Stone Company, |
20 82 |
08 |
20 90 |
|
Charles J. Jacobs Company, |
34 70 |
18 |
34 88 |
|
Charles S. Gove Company, . |
304 26 |
6 08 |
310 34 |
|
Charles Waugh Company, . |
105 83 |
- |
105 83 |
|
Chattel Loan Company, |
867 50 |
17 35 |
884 85 |
|
Cheney & Thompson Company, . |
100 63 |
1 36 |
101 99 |
|
Childs Acme Cutter and Press |
|||
|
Company, |
130 12 |
1 68 |
131 80 |
|
Citizens Electric Street Railway |
|||
|
Company, |
2,045 56 |
6 82 |
2,052 38 |
|
Citizens' Loan Association, . |
24 92 |
64 |
25 56 |
|
Coates Clipper Manufacturing |
|||
|
Company, |
156 15 |
3 02 |
159 17 |
|
Cobb & White Company, |
36 78 |
27 |
37 05 |
|
CoUins Hardware Company, |
2,082 00 |
8 53 |
2,090 53 |
|
Colonial Bed Company, |
60 72 |
2 74 |
63 46 |
|
Commercial Brewing Company, . |
292 08 |
1 17 |
293 25 |
|
Commercial Express Company, . |
10 41 |
- |
10 41 |
|
Common Sense Gum Company, . |
141 43 |
2 83 |
144 26 |
|
Conant Whiting Company, . |
6 83 |
- |
6 83 |
|
Concrete Power Block Company, |
92 23 |
82 |
93 05 |
|
Consumers Glue Company, . |
34 70 |
1 87 |
36 57 |
|
Continental Waste Company, Inc., |
7 28 |
05 |
7 33 |
|
Coulter Coal and Lumber Com- |
|||
|
pany, |
141 40 |
87 |
142 27 |
|
Crocker Drug Company, |
34 70 |
18 |
34 88 |
|
Crown Hair Cloth Company, Inc., |
125 96 |
78 |
126 74 |
|
Crown Novelty Company, . |
234 22 |
1 56 |
235 78 |
|
Cullen Brothers Company, . |
147 47 |
1 05 |
148 52 |
|
Cummings Machine Works, . |
190 85 |
1 27 |
192 12 |
|
Cyrus T. Clark Company, . |
6 94 |
- ■ |
6 94 |
|
D. F. O'Connell Company, . |
121 45 |
1 43 |
122 88 |
|
D. H. Eames Company, |
572 55 |
3 81 |
576 36 |
|
Daley & Wanzer Allerton Express |
|||
|
Company, |
15 18 |
11 |
15 29 |
142
ATTORNEY-GENERAL'S REPORT.
[Jan.
|
Collected on |
|||
|
Account of Corporation |
Interest. |
Totals. |
|
|
Tax for 1909. |
|||
|
Daley's Nantasket Express Com- |
|||
|
pany, |
$26 05 |
$0 18 |
$26 23 |
|
Dalton-IngersoU Manufacturing |
|||
|
Company, |
1,414 02 |
9 42 |
1,423 44 |
|
Daniel Gunn & Co., Inc., |
29 49 |
20 |
29 69 |
|
D'Arcy & Sons Company, . |
558 77 |
3 35 |
562 12 |
|
Devonshire Overall Company, |
52 05 |
19 |
52 24 |
|
Dill Cattle Company, . |
100 00 |
63 |
100 63 |
|
Dizer-Copeland Company, . |
133 45 |
1 98 |
135 43 |
|
Dr. Burleigh Corporation, |
83 17 |
1 08 |
84 25 |
|
Driscoll & Co., Inc., |
29 14 |
20 |
29 34 |
|
Durant Company, .... |
173 50 |
1 21 |
174 71 |
|
Dyer Supply Company, |
92 57 |
74 |
93 31 |
|
E. D. Shadduck, Inc., . |
108 43 |
67 |
109 10 |
|
E. G. Tutein & Co., Inc., . |
124 53 |
2 49 |
127 02 |
|
E. L. LaBaron Foundry Company, |
43 04 |
29 |
43 33 |
|
E. L. Wood Box Company, . |
95 42 |
- |
95 42 |
|
E. M. Phillips Lumber Company, |
45 14 |
96 |
46 10 |
|
E. P. Sanderson Company, . |
1,011 50 |
3 71 |
1,015 21 |
|
E. R. Brown Beer Pump Com- |
|||
|
pany, |
74 60 |
4 75 |
79 35 |
|
E. R. Taylor Company, |
94 76 |
1 89 |
96 65 |
|
E. T. Slattery Company, |
1,995 25 |
13 63 |
2,008 88 |
|
E. W. Sprague & Co., Inc., . |
173 50 |
58 |
174 08 |
|
Eagle Cornice and Skjdight Works, |
66 76 |
12 |
66 88 |
|
East India Extract Company, |
145 39 |
97 |
146 36 |
|
East Side Auto Company, . |
58 55 |
46 |
59 01 |
|
Eastern Carbonic Gas Company, |
85 01 |
4 25 |
89 26 |
|
Eastern Electric Company of New |
|||
|
Bedford, |
43 37 |
15 |
43 52 |
|
Eastern Furniture Company, |
35 39 |
- |
35 39 |
|
Eastern Steel Casting Company, |
|||
|
Inc., |
294 95 |
1 47 |
296 42 |
|
Eaton Building Company, . |
13 53 |
94 |
14 47 |
|
Economy Drug Company, . |
23 59 |
19 |
23 78 |
|
Edwards & Mitchell Electric Com- |
|||
|
pany, |
10 41 |
21 |
10 62 |
|
Electric Maintenance Company, . |
12 56 |
11 |
12 67 |
|
Elk Flint Bottle Company, . |
32 00 |
64 |
32 64 |
|
Elk River Milling Company, |
43 12 |
30 |
43 42 |
|
English & Flett, Inc., . |
225 37 |
74 |
226 11 |
|
Equitable Supply Company, |
256 61 |
77 |
257 38 |
|
Essex Brass Foundry Company, . |
121 45 |
1 13 |
122 58 |
|
Estes Mills, |
2,469 92 |
62 32 |
2,532 24 |
|
Eureka Manufacturing Company, |
6 24 |
06 |
6 30 |
|
Excelsior Woolen Company, |
141 57 |
- |
141 57 |
|
F. S. McDermott Company, |
52 05 |
24 |
52 29 |
|
Fall River Granite Company. |
15 30 |
06 |
15 36 |
|
Fall River, Warren & Taunton Ex- |
|||
|
press Company, .... |
5 20 |
05 |
5 25 |
|
Falmouth Land Company, . |
27 65 |
74 |
28 39 |
1911
PUBLIC DOCUMENT — No. 12.
143
|
Collected on |
|||
|
Account of Corporation |
Interest. |
Totals. |
|
|
Tax for 1909. |
|||
|
Federal Manufacturing Company, |
$75 99 |
$0 27 |
$76 26 |
|
Felton-Turner Heating Company, |
183 21 |
1 22 |
184 43 |
|
Ferris Wheel Amusement Com- |
|||
|
pany, Inc., |
17 35 |
- |
17 35 |
|
Fiske Shoe and Leather Company, |
606 38 |
4 05 |
610 43 |
|
Fitchburg Real Estate and Loan |
|||
|
Company, |
87 27 |
1 75 |
89 02 |
|
Flanders Company, |
43 37 |
86 |
44 23 |
|
Frank E. Fitts Manufacturing and |
|||
|
Supply Company, |
185 92 |
62 |
186 54 |
|
Frank P. Bennett & Co., Inc., |
173 50 |
1 15 |
174 65 |
|
Frank P. Brown Company, . |
31 23 |
22 |
31 45 |
|
Fred S. & A. D. Gore Corporation, |
15 61 |
31 |
15 92 |
|
Freeman Clothing Company, |
26 02 |
- |
26 02 |
|
French Carriage Company, . |
316 18 |
- |
316 18 |
|
French Leather Novelty Com- |
|||
|
pany, |
7 80 |
05 |
7 85 |
|
Fuller Manufacturing Company, . |
27 79 |
21 |
28 00 |
|
G. B. Lawrence Company, |
72 87 |
43 |
73 30 |
|
Gardner Automobile Company, . |
9 36 |
- |
9 36 |
|
Gardner Furnishing Company, |
23 31 |
- |
23 31 |
|
Gardner Gas, Fuel and Light Com- |
|||
|
pany, |
49 70 |
18 |
49 88 |
|
Garnett Leather Company, . |
86 75 |
11 |
86 86 |
|
Gaudette Company, |
52 05 |
37 |
52 42 |
|
Gem Leather Company, |
147 47 |
91 |
148 38 |
|
General Color and Chemical Com- |
|||
|
pany, |
46 84 |
33 |
47 17 |
|
General Service Company, . |
111 05 |
63 |
111 68 |
|
George E. Feast Company, . |
150 25 |
3 00 |
153 25 |
|
George F. Vester Company, . |
52 05 |
1 04 |
53 09 |
|
George H. Salloway Company, . |
156 15 |
1 09 |
157 24 |
|
George Martin, Confectionery, |
|||
|
Inc., |
104 10 |
71 |
104 81 |
|
Geo. P. Bingham Company, . |
86 75 |
1 73 |
88 48 |
|
Glendale Laundry, Inc., |
17 35 |
17 |
17 52 |
|
Globe Credit Company, |
74 60 |
57 |
75 17 |
|
Globe Mattress Manufacturing |
|||
|
Company, |
91 08 |
43 |
91 51 |
|
Golden Grain Farming Company, |
20 16 |
14 |
20 30 |
|
Gordon Automobile Supply Com- |
|||
|
pany, |
27 76 |
- |
27 76 |
|
Graham Company, |
65 06 |
50 |
65 56 |
|
Green Mountain Lumber Com- |
|||
|
pany, |
119 88 |
44 |
120 32 |
|
Greendale Gas Engine Company, |
108 43 |
34 |
108 77 |
|
Greene Shoe Company, . |
138 80 |
- |
138 80 |
|
Gregory & Brown Company, |
208 20 |
73 |
208 93 |
|
Grinnell McKeown Company, Inc., |
24 98 |
- |
24 98 |
|
Grip Coupling Company, |
26 19 |
19 |
26 38 |
|
Grocers Supply Company, Ltd., . |
52 05 |
50 |
52 55 |
144
ATTORNEY-GENERAL'S REPORT.
[Jan.
Collected on
Account
of Corporation
Tax for 1909.
Totals.
Guaranty Plate Works, .
H. A. Johnson Company,
H. C. & C. D. Castle, Inc., .
H. C. Greenlaw Company, .
H. Cabitt Company,
H. F. Keyes Wagon Company,
H. M. Kinports Company, .
H. Newman & Son, Inc.,
H. Pill & Bro., Inc.,
Hall & Hancock Company, .
Hampden Creamery Company,
Harding Uniform and Regalia
Company,
Harvard Baking Powder Company, Harvard Interstate Express Com- pany,
Harvey D. Watson Company, Hathaway & Mackenzie Grain
Company, .... Henry H. Tuttle Company, . Henry W. Wellington Company, Hertig Furnace Companj^, Hewitt Lunch Company, Highland Paint and Wall Paper
Companj^, .... Hind Roofing and Sheet Metal
Company, .... Hoagland-Curtis Drug Company Hodgson, Kennard & Co., Inc., Hoffecker Company, Holland Box Compan}^, Holyoke Auto Company, Holyoke Base Ball Association, Holyoke City Market and Grocery
Company, .... Home Educator Company, . Homer Foote & Co., Inc., Horticulture Publishing Company, Howard Machine Company, Inc., Hugh Nawn Contracting Com-
Company,
Hurst Sporting Goods Company, Hy-Sil Manufacturing Company, Hyde Park General Hospital, Inc., Hydro Palm Soap Company, Hyland Mattress Company, Inc., Ideal Steam Trap Company, Imperial Paint and Wall Paper
Company,
International Hat Company, Intertrust Security Company,
$26 02 3,106 82
189 46 16 65 26 02 19 95 99 93 28 97 65 06 62 46
124 85
173 50
60 72
8 67 52 05
235 64
455 43
156 15
15 61
69 40
104 10
86 75
1,075 70
425 50
76 34
48 85
79 11
121 45
112 77
60 08
485 80
13 08
86 75
|
1,477 83 |
|
14 50 |
|
49 96 |
|
28 28 |
|
14 07 |
|
24 29 |
|
14 74 |
|
132 62 |
|
137 41 |
|
223 13 |
$0 18
10 75
1 29
08
26
1 79 14 23
54
1 12 41
52 07
1 18
9 11
52
10
1 38
95
62 21 50
2 19 39 97 58
1 62
80 28
4 45
3 81
5 69
18 2 12 07 48 10
94
78
$26 20 3,117 57
190 75 16 73 26 28 19 95
101 72
29 11 65 29 62 46
125 39
174 62 61 13
9 19 52 12
236 82
464 54
156 67
15 71
70 78
105 05
87 37
1,097 20
427 69
76 73
49 82 79 69
123 07
113 57
60 36
490 25
13 08 90 56
1,483 52
14 50
50 14
30 40 14 14 24 77 14 84
132 62 138 35 223 91
1911.1
PUBLIC DOCUMENT — No. 12.
145
|
-' ■ ■ - ■- - |
Collected on |
||
|
Account, of Corporation |
Interest. |
Totals. |
|
|
Tax for 1909. |
|||
|
Intervale Association, . |
$52 05 |
$0 25 |
$52 30 |
|
Isaac H. Dinner Company, . |
60 72 |
58 |
61 30 |
|
J. B. Raymond Company, |
8 67 |
06 |
8 73 |
|
J. F. Dwyer Drug Company, |
41 64 |
32 |
41 96 |
|
J. F. Williams Company, |
15 61 |
10 |
15 "71 |
|
J. G. Walker & Son Corporation, |
172 00 |
3 44 |
175 44 |
|
J. H. Chandler Company, |
31 23 |
62 |
31 85 |
|
J. H. Gerlach Company, |
212 10 |
3 18 |
215 28 |
|
J. L. Rice Company, |
22 91 |
11 |
23 02 |
|
J. M. Howard & Son Company, . |
124 05 |
3 48 |
127 53 |
|
J. Maro Harriman Drug Company, |
130 12 |
1 30 |
131 42 |
|
J. Nardi Company, |
30 18 |
60 |
30 78 |
|
James Barrett Manufacturing |
|||
|
Company, |
503 15 |
3 35 |
506 50 |
|
James Bryden Company, Inc., |
52 05 |
1 04 |
53 09 |
|
James Flynn Architectural Iron |
|||
|
Works Company, |
10 41 |
07 |
10 48 |
|
James H. Whittle Company, |
256 78 |
- |
256 78 |
|
Jersey Ice Cream Company, |
156 15 |
1 08 |
157 23 |
|
John Briggs & Co., Inc., |
244 14 |
84 |
244 98 |
|
John Cavanaugh & Son Building- |
|||
|
moving Company, |
234 22 |
2 62 |
236 84 |
|
John F. Ryan Company, |
607 25 |
3 04 |
610 29 |
|
John W. Boyce Company, . |
100 63 |
64 |
101 27 |
|
Jordan Drug Company, |
43 37 |
2 47 |
45 84 |
|
Joseph Bentley Hair Company, . |
223 81 |
4 47 |
228 28 |
|
Joseph M. Bradley Company, |
38 17 |
76 |
38 93 |
|
Joseph P. Boyce Cigar Company, |
208 20 |
- |
208 20 |
|
Joseph S. Donovan Company, |
17 35 |
15 |
17 50 |
|
K. A. Kelly Company, . |
54 47 |
54 |
55 01 |
|
K. G. Laham & Co., Inc., . _ . |
78 94 |
53 |
79 47 |
|
Kaleva Co-operative Association, |
39 10 |
22 |
39 32 |
|
Karrer & Co. (Incorporated), |
78 94 |
- |
78 94 |
|
Keniston Engineering Company, . |
121 45 |
81 |
122 26 |
|
Kenney & Clark Company, . |
832 80 |
9 46 |
842 26 |
|
King Mining Company, |
85 00 |
1 70 |
86 70 |
|
Kinney Heating and Supply Com- |
|||
|
pany, |
62 28 |
42 |
62 70 |
|
Kissel Kar Kompany, . |
133 24 |
46 |
133 70 |
|
Kleno Manufacturing Company, . |
16 77 |
12 |
16 89 |
|
Kress Brothers Carriage Company, |
112 77 |
1 31 |
114 08 |
|
Krey Music Company, . |
130 12 |
2 60 |
132 72 |
|
L. Diamond Company, . |
104 10 |
94 |
105 04 |
|
L. M. Bowes Company, |
130 12 |
2 60 |
132 72 |
|
Lang & Jacobs Company, |
121 45 |
85 |
122 30 |
|
Lawrence Produce Company, |
57 56 |
34 |
57 90 |
|
Leavitt's Scotch Pohsh Company, |
, 24 01 |
24 |
24 25 |
|
Leonard & Freeman Company, . |
46 84 |
- |
46 84 |
|
Lewis F. Small, Inc., |
17 35 |
15 |
17 50 |
|
Lexington Peat Company, . |
52 05 |
1 04 |
53 09 |
|
Liberty Lumber Company, . |
429 13 |
10 89 |
440 02 |
146
ATTORNEY-GENERAL'S REPORT.
[Jan,
|
Collected on |
|||
|
Account of Corporation |
Interest. |
Totals. |
|
|
Tax for 1909. |
|||
|
Linscott Motor Company, . |
$192 58 |
$1 28 |
$193 86 |
|
Listed Securities Corporation, |
451 10 |
! 3 10 |
454 20 |
|
Lombard Machine Company, |
151 81 |
I 1 11 |
152 92 |
|
London Harness Company, . |
650 62 |
6 18 |
656 80 |
|
London Importers, Inc., |
147 47 |
1 02 |
148 49 |
|
London Studios, Inc., |
121 45 |
5 23 |
126 68 |
|
Lovell & Covel Company, |
260 25 |
2 60 |
262 85 |
|
Lunt Moss Compan}^, . |
658 86 |
2 63 |
661 49 |
|
Lynch Company, .... |
69 40 |
46 |
69 86 |
|
M. & M. Manufacturing Company, |
26 02 |
18 |
26 20 |
|
M. D. Vaughn Company, |
15 61 |
10 |
15 71 |
|
M. M. Barry Company, |
52 05 |
1 04 |
53 09 |
|
Mcintosh-Brown Company, |
52 05 |
- |
52 05 |
|
Magee Furnace Company, . |
3,882 32 |
25 88 |
3,908 20 |
|
Majestic Company, |
182 17 |
45 |
182 62 |
|
Maiden Co-operative Express |
|||
|
Company, |
10 41 |
09 |
10 50 |
|
Maiden Grain Company, |
122 16 |
81 |
122 97 |
|
Manufacturers' Bottle Company, |
87 02 |
1 74 |
88 76 |
|
Marathon Egyptian Cigarette |
|||
|
Company, |
15 61 |
15 |
15 76 |
|
Marlboro-Hudson Gas Company, |
125 26 |
3 75 |
129 01 |
|
Martin Kelly Compan}^, |
104 10 |
65 |
104 75 |
|
Massachusetts College ' of Com- |
|||
|
merce, Inc., |
83 28 |
1 66 |
84 94 |
|
Massachusetts Fan Companj^, |
134 02 |
56 |
134 58 |
|
Massachusetts Loan and Security |
|||
|
Companj^, |
56 38 |
50 |
56 88 |
|
Massachusetts School of Law, |
|||
|
Inc., |
17 35 |
11 |
17 46 |
|
Massasoit Company, |
286 56 |
1 24 |
287 80 |
|
McLean Block & Co., Inc., . |
370 28 |
7 40 |
377 68 |
|
McWeeny Dry Goods Company, |
171 76 |
- |
171 76 |
|
Melvin Bancroft Company, . |
60 72 |
21 |
60 93 |
|
Menashi, Khoury Company, |
25 85 |
17 |
26 02 |
|
Metropolitan Air Goods Company, |
81 54 |
85 |
82 39 |
|
Metropohtan News and Publish- |
|||
|
ing Company, .... |
364 35 |
7 29 |
371 64 |
|
Mitchell Press, .... |
64 95 |
4 35 |
69 30 |
|
Monn Product Company, |
11 24 |
05 |
11 29 |
|
Mount Pleasant Stable Company, |
69 40 |
1 71 |
71 11 |
|
Muir's Laundry, Inc., . |
60 72 |
55 |
61 27 |
|
Murdock-Shaw Company, |
329 65 |
2 20 |
331 85 |
|
N. Richardson Sons Manufactur- |
|||
|
ing Company, .... |
115 37 |
1 15 |
116 52 |
|
National Electric Equipment Com- |
L |
||
|
pany, |
39 03 |
78 |
39 81 |
|
National Fruit Products Com- |
|||
|
pany, |
98 72 |
- |
98 72 |
|
National Matzo Company of |
t |
||
|
Boston, |
58 99 |
1 76 |
90 75 |
1911.1
PUBLIC DOCUMENT — No. 12.
147
|
|
Collected on |
||
|
Account of Corporation |
Interest. |
Totals. |
|
|
Tax for 1909. |
|||
|
Navin & Kelly Company, |
. $225 68 |
$1 50 |
$227 18 |
|
New Bedford Express Company, |
5 20 |
80 |
6 00 |
|
New Can Company, |
312 30 |
1 03 |
313 33 |
|
New England Amusement anc |
I |
||
|
Entertainment Compan}^, . |
174 02 |
1 74 |
175 76 |
|
New England Cigar Box Company |
50 88 |
60 |
51 48 |
|
New England Cloak and Suit Com |
- |
||
|
pany, |
138 80 |
2 77 |
141 57 |
|
New England Discount Company |
403 90 |
3 64 |
407 54 |
|
New England Office Furnitun |
i |
||
|
Company, .... |
52 05 |
36 |
52 41 |
|
New England Reed Company, |
484 48 |
2 83 |
487 31 |
|
New England Sales Company, |
30 18 |
20 |
30 38 |
|
New England Trading Company |
60 72 |
43 |
61 15 |
|
Newburyport Herald Company, |
24 98 |
48 |
25 46 |
|
Nightingale-Grant Company, |
9 90 |
- |
9 90 |
|
Norris F. Comley Conservatories |
70 26 |
46 |
70 72 |
|
Northampton Printing and Bind |
|||
|
ing Company, |
63 76 |
25 |
64 01 |
|
Norton Door Check Company, |
66 58 |
41 |
66 99 |
|
Nousu Co-operative Store Com |
|||
|
pany, |
20 38 |
72 |
21 10 |
|
Noyes & Dewar Company, . |
138 80 |
1 03 |
139 83 |
|
Oakley Steel Foundry Company, |
262 41 |
1 66 |
264 07 |
|
O'Brien Company, . |
46 84 |
38 |
47 22 |
|
Old Corner Pharmacy, Inc., . |
26 02 |
17 |
26 19 |
|
Oleic Co., Inc., |
19 39 |
38 |
19 77 |
|
Oliver & Rowland Company, |
357 41 |
2 39 |
359 80 |
|
O'Neil Auto Garage Company, |
17 35 |
_ |
17 35 |
|
Oriental Bed Company, |
56 21 |
19 |
56 40 |
|
Orthopedic Shoe Company, . |
18 11 |
24 |
18 35 |
|
P. R. Glass Company, . |
72 87 |
1 45 |
74 32 |
|
Park Outfitting Company, Inc., |
17 35 |
- |
17 35 |
|
Parker-Turco Company, |
68 15 |
1 36 |
69 51 |
|
Pastime Amusement Company, |
52 05 |
23 |
52 28 |
|
Patrons Co-operative Association |
35 30 |
25 |
35 55 |
|
Pattinson Manufacturing Com- |
|||
|
pany, |
31 23 |
- |
31 23 |
|
Pawtucket Granolithic Construc- |
|||
|
tion Company, |
5 89 |
05 |
5 94 |
|
Peabody Supply Company, . |
69 40 |
1 38 |
70 78 |
|
Pemberton Sales Company, . |
172 80 |
3 45 |
176 25 |
|
Peoples Drug Store Company, |
26 02 |
18 |
26 20 |
|
Peoples Furniture Company, |
104 10 |
82 |
104 92 |
|
Peoples Ice Company, . |
26 02 |
17 |
26 19 |
|
Perry & Ayers (Inc.), . |
27 76 |
29 |
28 05 |
|
Phoenix Securities Company, |
7 28 |
08 |
7 36 |
|
Photo Supply Company, |
30 36 |
60 |
30 96 |
|
Pierce & Barnes Company, . |
17 35 |
34 |
17 69 |
|
Pierce Labeling Machine Com- |
|||
|
pany, |
43 37 |
14 |
43 51 |
148
ATTORNEY-GENERAL'S REPORT.
[Jan.
|
Collected on |
|||
|
Account of Corporation |
Interest. |
Totals. |
|
|
Tax for 1909. |
|||
|
Pilgrim Foundry Company, . |
$292 78 |
$5 85 |
$298 63 |
|
Pittsfield Soap Company, |
24 29 |
49 |
24 78 |
|
Plymouth County Publishing |
|||
|
Company, |
20 47 |
41 |
20 88 |
|
Plymouth Press, Inc., . |
41 98 |
84 |
42 82 |
|
Prudential Supply Company, |
179 36 |
2 08 |
181 44 |
|
Publishers Binding and Mailing |
|||
|
Company, |
182 17 |
1 21 |
183 38 |
|
Purity Coiifectionery Company, . |
22 55 |
14 |
22 69 |
|
Quinsigamond Lake Steamboat |
|||
|
Compan}^, |
30 36 |
- |
30 46 |
|
P. Farland & Sons Company, |
52 05 |
2 55 |
54 60 |
|
R. L. Cleveland Company, . |
187 38 |
1 26 |
188 64 |
|
R. M. Bucknam & Co., Inc., |
22 81 |
21 |
23 02 |
|
Ralph F. Russell Company, . |
86 75 |
58 |
87 33 |
|
Ray-Lawson Granite Company, . |
14 83 |
60 |
15 43 |
|
Raymond Skate Manufacturing |
|||
|
Company, |
17 35 |
09 |
17 44 |
|
Reliance Grease Company, . |
12 49 |
10 |
12 59 |
|
Revere Ice Company, . |
173 50 |
58 |
174 08 |
|
Robert R. Herriman Company, |
|||
|
Inc., |
54 13 |
37 |
54 50 |
|
Robert R. McNutt, Inc., |
195 18 |
3 90 |
199 08 |
|
Robert S. Jones Company, . |
54 82 |
1 09 |
55 91 |
|
Rocky Hill Crystal Spring Water |
|||
|
Company, |
6 94 |
- |
6 94 |
|
Rowe Contracting Companj^, |
243 07 |
1 00 |
244 07 |
|
Royal Comb Companj^, |
86 05 |
54 |
86 59 |
|
Royal Shoe Company, . |
72 52 |
48 |
73 00 |
|
Russ, Eveleth & Ingalls Company, |
1,252 30 |
25 04 |
1,277 34 |
|
S. D. Viets Company, . |
614 71 |
2 15 |
616 86 |
|
S. H. Davis Company of Webster, |
|||
|
Mass., |
119 71 |
59 |
120 30 |
|
S. M. Howes Company, |
1,764 49 |
12 94 |
1,777 43 |
|
S. R. Bailey & Co., Inc., |
945 83 |
7 88 |
953 71 |
|
St. Clair's, Inc., .... |
373 02 |
3 73 |
376 75 |
|
Salem Barrel Company, |
52 05 |
1 04 |
53 09 |
|
Salem Bay Steamboat Company, |
138 80 |
93 |
139 73 |
|
Salem Commercial School, Inc., . |
138 80 |
2 77 |
141 57 |
|
Salem Press Companj^, . |
60 72 |
21 |
60 93 |
|
Samuel Ward Company, |
1,349 83 |
9 45 |
1,359 28 |
|
Schipper Bros. Coal Mining Com- |
|||
|
pany, Inc., |
24 34 |
- |
24 34 |
|
Sectional Rubber Tire Company, . |
44 76 |
1 02 |
45 78 |
|
Seth W. Fuller Company, . |
117 98 |
78 |
118 76 |
|
Sexton Drug Store, |
52 05 |
45 |
52 50 |
|
Shapleigh Coffee Company, . |
349 91 |
2 45 |
352 36 |
|
Sheldon Yacht and Power Boat |
|||
|
Company, |
90 22 |
70 |
90 92 |
|
Silas Pierce & Co., Ltd., |
2,241 39 |
17 93 |
2,259 32 |
|
Sixteen Associates, Inc., |
35 39 |
14 |
35 53 |
1911.
PUBLIC DOCUMENT — No. 12.
149
|
- |
Collected on |
|
|
|
Account of Corporation |
Interest. |
Totals. |
|
|
Tax for 1909. |
|||
|
Small, Maynard & Co., Inc., |
$520 50 |
$3 42 |
$523 92 |
|
Snowflake Axle Grease Company, |
95 42 |
64 |
96 06 |
|
Somerset Coal Company, |
118 84 |
80 |
119 64 |
|
Soule Art Publishing Company, . |
259 38 |
3 37 |
262 75 |
|
Spatula Publishing Company, |
71 13 |
47 |
71 60 |
|
Springfield Building Company, . |
25 15 |
20 |
25 35 |
|
Springfield Feldspar Company, . |
10 00 |
- |
10 00 |
|
Springfield Portable House Com- |
|||
|
pany, |
7 80 |
04 |
7 84 |
|
Stadden's Art Shop, Inc., |
216 87 |
1 45 |
218 32 |
|
Standard BottUng and Extract |
|||
|
Company, |
364 35 |
2 55 |
366 90 |
|
Standard Laundry Company of |
|||
|
Boston, |
69 40 |
46 |
69 86 |
|
Standard Soap Works, . |
65 84 |
- |
65 84 |
|
Stoughton Mills, Inc., . |
398 18 |
2 45 |
400 63 |
|
Stoughton Record Company, |
12 14 |
43 |
12 57 |
|
Symonds & Poor Carbonator Com- |
|||
|
pany, |
511 82 |
21 56 |
533 38 |
|
T. H. O'Donnell & Co., Inc., |
138 80 |
1 11 |
139 91 |
|
Taunton Evening News, |
47 36 |
38 |
47 74 |
|
Taunton Stove Lining Company, . |
255 04 |
2 34 |
257 38 |
|
Tavander Process Company, |
6 33 |
- |
6 33 |
|
Taylor Manufacturing Company |
|||
|
of Boston, |
26 02 |
18 |
26 20 |
|
Therapeutic Publishing Company, |
7 63 |
07 |
7 70 |
|
Thomas J. Shea Company, . |
52 05 |
26 |
52 31 |
|
Tichnor Brothers, Inc., . |
268 49 |
5 37 |
273 86 |
|
Times Newspaper Company, |
281 07 |
1 76 |
282 83 |
|
Tracy Brothers' Leather Com- |
|||
|
pany, |
433 75 |
1 45 |
435 20 |
|
Tribune Building Company, |
8 67 |
06 |
8 73 |
|
Truscott Boat Manufacturing |
|||
|
Company of Massachusetts, |
69 40 |
53 |
69 93 |
|
Tudor Press, Inc., .... |
150 85 |
1 05 |
151 90 |
|
Uniao Commercial Portuguesa |
|||
|
Company, |
14 05 |
09 |
14 14 |
|
Union Credit Company, |
26 28 |
78 |
27 06 |
|
Union Parlor Furniture Company, |
24 98 |
10 |
25 08 |
|
Union Tool Company, . |
20 42 |
16 |
20 58 |
|
United Bedding Company, . |
78 07 |
1 56 |
79 63 |
|
United Druggists Mutual Fire In- |
|||
|
surance Company, |
1,735 00 |
6 07 |
1,741 07 |
|
United Electric Apparatus Com- |
|||
|
pany, |
142 27 |
43 |
142 70 |
|
United Fish Company, . |
43 96 |
65 |
44 61 |
|
United Laboratories Company, . |
' 1,023 65 |
5 97 |
1,029 62 |
|
United Perfume Company, . |
176 97 |
1 03 |
178 00 |
|
United States Column Company, |
152 07 |
51 |
152 58 |
|
United States Land Development |
i |
||
|
Company, |
6 94 1 1 |
14 |
7 08 i |
150
ATTORNEY-GENERAL'S REPORT.
[Jan.
Collected on
Account
of Corporation
Tax for 1909.
Interest.
Totals.
University Schools of Correspond- ence,
Up-to-Date Manufacturing Com- pany,
Utica Treeing Machine Company,
Vaughan Construction Company,
Vega Company,
Vienna Lunch Company,
Vulcan Manufacturing Company
W. A. Norton Company,
W. E. Chipman Company, .
W. E. Hoyt Company, .
W. F. Embree Company,
W. H. Magrath Cigar Company
W. J. Ham Company,
W. K. Farrington Press,
W. P. Goode Brush Company,
W. T. Shackley & Son Company
Wadleigh Company,
Warren, Brookfield & Spencer
Street Railway Company, . Warren P. Tobey Compan}^, Water Power Development Com
pany, . . Wentworth Lister Companj^, West Medford Automobile Com
pan}^,
Westborough Brass Bedstead Com
pany,
Wheelock Fence Company, . Whittier Wooden-Ware Company William Allen Sons Company, William Morris, Inc., Williamstown Press Company, Wire Bound Packing Case Com- pany of Massachusetts, Wold Machine Company, Worcester Railway Supply Com- pany,
Worcester Textile Machine Com
pany, ..... Wordell Plumbing Company, Young's, Inc., ....
$127 41
78 07 12 35 14 20 86 75 74 25 34 70 41 64 34 70 303 62
225 55 17 50
226 08
69 40
70 26 234 22 119 71
98 89 26 02
34 70 261 98
20 82
25 00
58 99
381 70
284 54
173 50
32 96
55 79 23 42
69 40
35 56 62 80 86 75
$89,720 41
$2 55
25 39
58 48 43 83 22 87 51 15 55 38 40 73 60
52 19
1 82 1 75
09
39 2 54 1 94 1 21
60
24 19
25
71 1 25 1 73
$846 40
$129 96
78 32 12 74 14 20 87 33 75 73
13 47
35
42
34 92 305 49 230 06
17 65 226 63
70 78
71 66 236 95 120 31
99 41 26 21
36 52 263 73
20 91
25 00
59 38
384 24
286 48
174 71
33 56
56 03 23 61
69 65
36 27 64 05
88 48
$90,566 81
191L]
PUBLIC DOCUMENT — Xo. 12.
151
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1911.]
PUBLIC DOCUMENT — No. 12.
155
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156 ATTORNEY-GENERAL'S REPORT. [Jan.
EULES OF PRACTICE.
In Interstate Rendition.
Every application to tlie Governor for a requisition upon the executive authority of any other State or Territory, for the de- livery up and return of any offender who has fled from the justice of this Commonwealth, must be made by the district or prosecuting attorney for the county or district in which the offence was committed, and must be in duplicate original papers, or certified copies thereof.
The following must appear by the certificate of the district or prosecuting attorney : —
(a) The full name of the person for whom extradition is asked, together with the name of the agent proposed, to be properly spelled.
(b) That, in his opinion, the ends of public justice require that the alleged criminal be brought to this Commonwealth for trial, at the public expense.
(c) That he believes he has sufficient evidence to secure the conviction of the fugitive.
(d) That the person named as agent is a proper person, and that he has no private interest in the arrest of the fugitive.
(e) If there has been any former application for a requisition for the same person growing out of the same transaction, it must be so stated, with an explanation of the reasons for a second request, together with the date of such application, as near as may be.
(/) If the fugitive is known to be under either civil or crim- inal arrest in the State or Territory to which he is alleged to have fled, the fact of such arrest and the nature of the pro- ceedings on which it is based must be stated.
(g) That the application is not made for the purpose of en- forcing the collection of a debt, or for any private purpose what- ever; and that, if the requisition applied for be granted, the criminal proceedings shall not be used for any of said objects.
1911.] PUBLIC DOCUMENT — No. 12. 157
{h) The nature of the crime charged, with a reference, when practicable, to the particular statute defining and punishing the same.
(i) If the offence charged is not of recent occurrence, a satis- factory reason must be given for the delay in making the appli- cation.
1. In all cases of fraud, false pretences, embezzlement or forgery, when made a crime by the common law, or any penal code or statute, the affidavit of the principal complaining wit- ness or informant that the application is made in good faith, for the sole purpose of punishing the accused, and that he does not desire or expect to use the prosecution for the purpose of collecting a debt, or for any private purpose, and will not di- rectly or indirectly use the same for any of said purposes, shall be required, or a sufficient reason given for the absence of such affidavit.
2. Proof by affidavit of facts and circumstances satisfying the Executive that the alleged criminal has fled from the jus- tice of the State, and is in the State on whose Executive the demand is requested to be made, must be given. The fact that the alleged criminal was in the State where the alleged crime was committed at the time of the commission thereof, and is found in the State upon which the requisition was made, shall be sufficient evidence, in the absence of other proof, that he is a fugitive from justice.
3. If an indictment has been found, certified copies, in dupli- cate, must accompany the application.
4. If an indictment has not been found by a grand jury, the facts and circumstances showing the commission of the crime charged, and that the accused perpetrated the same, must be shown by affidavits taken before a magistrate. (A notary public is not a magistrate within the meaning of the statutes.) It must also be shown that a complaint has been made, copies of which must accompany the requisition, such complaint to be accompanied by affidavits to the facts constituting the offence charged by persons having actual knowledge thereof, and that a warrant has been issued, and duplicate certified copies of the same, together with the returns thereto, if any, must be fur- nished upon an application.
5. The official character of the officer taking the affidavits or depositions, and of the officer who issued the warrant, must be duly certified.
158 ATTORNEY-GENERAL'S REPORT. [Jan. 1911.
6. Upon the renewal of an application, — for example, on the ground that the fugitive has fled to another State, not having been found in the State on which the first was granted, — new or certified copies of papers, in conformity with the above rules, must be furnished.
7. In the case of any person who has 'been convicted of any crime, and escapes after conviction, or while serving his sen- tence, the application may be made by the jailer, sheriff, or other officer having him in custody, and shall be accompanied by cer- tified copies of the indictment or information, record of con- viction and sentence upon which the person is held, with the affidavit of such person having him in custody, showing such escape, with the circumstances attending the same.
8. 'No requisition will be made for the extradition of any fugitive except in compliance with these rules.