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Chap. 139. An ACT in addition to "An Act regulating the descent and distribu

1805 ch. 90.

Illegitimate

children heirs of their mother, and vice

versa.

4 Pick. 93.

tion of Intestate Estates."

BE it enacted by the Senate and House of Representatives, in General Court assembled, and by the authority of the same, That from and after the passing of this act every illegitimate child shall be considered an heir at law of its mother and inherit as such when she shall die intestate; and in case any such illegitimate child shall die intestate without lawful heirs, and leaving a mother, such mother shall have the right of inheritance, and shall be taken and deemed the lawful heir of such child any law to the contrary notwithstanding. [March 4, 1829.]

Chap 140. An ACT in addition to an Act, entitled "An Act to incorporate the Trustees of the Gloucester Ministerial Fund Society." [March 4, 1829.]

1825 ch. 127.

Chap. 141. An ACT in addition to the several Acts establishing the First Parish in Rowley. [March 4, 1829.]

Chap. 142. An Act in addition to "an Act providing for the relief, support, employment and removal of the Poor."

1793 ch. 59.

Notification may be sent by mail if postage be paid.

seers over

SECT. 1. BE it enacted by the Senate and House of Representatives, in General Court assembled, and by the authority of the same, That the notification and answer, as directed in the twelfth section of the act to which this is in addition, passed on the twenty-sixth day of February, in the year of our Lord one thousand seven hundred and ninetyfour, may be sent by mail, and such notification or answer directed to the overseers of the poor of the city, town or district intended to be notified or answered, (the postage being paid and endorsed thereon,) shall be deemed a legal and sufficient notice and answer, from and after the time when it is received in the post office of the city, town or district to which it is directed, and in which the overseers, intended to be notified or answered, reside.

SECT. 2. Be it further enacted, That the overseers of the poor of any town in this Commonwealth, shall have the Power of over same power and authority over persons who may be placed under their care, which overseers or masters of workhouses have over persons committed thereto, by force of an act passed on the tenth day of January, in the year of our Lord one thousand seven hundred and eighty-nine, entitled “An Act for erecting workhouses for the reception and employment of the idle and indigent.".

poor persons under their care.

1788 ch. 30.

SECT. 3. Be it further enacted, That any two or more towns in this Commonwealth shall have the same power to erect, at their joint charge and for their common benefit, a house or houses for the reception and employment of the poor, as they now have by the act mentioned in the second section to erect a workhouse. [March 4, 1829.]

Towns may

erect house

jointly.

Chap. 143.

and sheep to

An Aer in addition to the existing acts respecting Taxation. SECT. 1. BE it enacted by the Senate and House of Representatives, in General Court assembled, and by the authority of the same, That, from and after the passing of this Machinery act, so much of any act regulating the assessment of taxes, be taxed. as provides that sheep, and the machinery in cotton, woollen, and linen manufactories shall be exempted from taxation, be, and the same is hereby repealed; and all such sheep and machinery shall hereafter be assessed as other taxable property, and all wild or unimproved lands shall hereafter be assessed at six per centum instead of two per centum on the value thereof; Provided, also, that for all horses, neat Proviso. cattle, sheep and swine, which shall be kept throughout the year within any city, town or other place, the owner thereof shall be taxed therefor, where said stock may be so kept.

SECT. 2. Be it further enacted, That the president, pro- Officers, &c. of fessors, tutors, librarians, and students of Harvard, Williams, ministers, &c, colleges, &c. and Amherst Colleges, and of all other theological, medical, to be taxed. and literary institutions, ministers of the Gospel, preceptors of academies, and Latin grammar school masters, shall hereafter be assessed for their polls and estates in the same manner as the other citizens of this Commonwealth, any thing in any existing act regulating the assessment of taxes to the contrary notwithstanding: Provided, however, that no tax Provisos. shall be assessed on any minister of the Gospel by the parish or religious society of which he is the settled minister: Provided, also, that all minors liable to taxation by this act shall be taxed in the cities, towns, districts or other places, where the parents, masters, or guardians, under whose immediate government the said minors may be, may reside, or if he have no parent, master or guardian within the State, such minor shall be personally taxed for his poll as though he were of full age: Provided, also, that persons entitled to the income of any personal property held by others in trust for them, shall be liable to be taxed for the capital or principal sum in the town where such persons reside.

Poll tax to be

1-6th of 'whole sum.

SECT. 3. Be it further enacted, That the assessors of any Assessors, &c. city, town, district or other place, in assessing taxes, shall assess one sixth part of the whole sum to be raised on the male polls over sixteen years of age in said city, town, district or other place, as near as the same can be conveniently done: Provided, that the whole amount of poll taxes assessed in any one year on any individual, for any city, town, and county purposes, highway taxes excepted, shall not exceed the sum of one dollar and fifty cents.

Proviso.

Repeal.

1785 ch. 50,

11.

SECT. 4. Be it further enacted, That so much of an act passed February the twentieth in the year of our Lord one thousand seven hundred and eighty-six, entitled, "an Act for the choice and appointment of assessors, and for assigning their powers and authority," as provides that the additional sum which assessors are authorized and empowered to assess over and above the precise sum committed to them to assess, shall in no case amount to more than the sum of forty pounds, be, and the same is hereby repealed.

SECT. 5. Be it further enacted, That hereafter the form of the valuation list with the assessment therein shall be in substance as follows:

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Form of tax

list.,

SECT. 6. Be it further enacted, That hereafter the form of the tax list committed to the collectors shall be in substance as follows:

Names.

:

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Chap. 144. An Act in addition to an Act, entitled "An Act to incorporate the Trustees of the Methodist Religious Society in Boston." [March 4, 1829.]

1808 ch. 70.

Chap. 145. An Acr in addition to "an Act to prevent fraud in the sale of Ale,

1828 ch. 99.

Chap. 1.

1796 ch. 62.

Chap. 2.

Penalty for piloting without commission.

Beer and Cider."

BE it enacted by the Senate and House of Representatives, in General Court assembled, and by the authority of the same, That so much of an act, entitled "An Act to prevent fraud in the sale of ale, beer and cider," as provides that the same shall take effect from and after the first day of April next, be, and the same is hereby repealed; and that the said act shall take effect from and after the first day of October next, and not sooner. [March 4, 1829.]

An Act in addition to an Act, entitled "An Act for establishing an
Academy in the Town of Deerfield, by the name of the Deerfield
Academy." [June 9, 1829.]

An Act to regulate the Pilotage for the Harbour of Boston.
SECT. 1. BE it enacted by the Senate and House of Re-
presentatives, in General Court assembled, and by the au-
thority of the same, That from and after the first day of July
next, no person or persons shall undertake to pilot any ves-
sels, (fishing vessels, vessels bound to or coming from any
port within the Commonwealth, all vessels sailing under a
coasting license, under two hundred tons burden, and all
American vessels engaged in the plaster trade bound from
any port within the province of New Brunswick, or Nova
Scotia, excepted,) into or out of the harbour of Boston,
without first having obtained a commission or branch, as is
hereinafter provided, under the penalty of fifty dollars for each
offence, to be recovered by an action of debt, in any court

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