es, as you may, during that time, be directed to assess, and that you will faithfully discharge all other duties of said office. R. S. c. 15, § 55.

3. In all towns, where assistant assessors are or may be chosen, they shall, in their respective wards or districts, assist the assessors, in taking a list of the ratable polls, in estimating the value of the real and personal estate, in said wards or districts, and in making out lists of persons, qualified to vote at elections in said towns. Ib. § 56.

4. Assistant assessors shall be sworn to the faithful discharge of the duties of their office. Ib.

5. If any assessor after having notice of his election, shall neglect to take the oath of office, he shall forfeit to the use of his town, a sum not exceeding fifty dollars, to be recovered by indictment. Ib. 57.

6. The assessors shall not be responsible for the assessment of any tax, in any town, parish, religious society, or school district, for which they are assessors, when such tax shall have been assessed by them, in pursuance of any vote for that purpose, certified to them by the clerk or other proper officer of such town, parish, religious society or school district; but they shall, in such case, be responsible only for the want of integrity and fidelity on their own part. R. S. c. 7, § 44.

7. Under the preceeding section, the supreme court has held that assessors, conducting themselves with fidelity and integrity, in assessing a tax in pursuance of a vote, duly certified to them, were not responsible for accidentally assessing a person not an inhabitant of the town, and not liable to be taxed. While acting within their appropriate sphere, they have the same protection and immunities which judicial officers have. 21 Pick. 382.

Under the provision of the statute of 1823, c. 138, §5, the decision was otherwise. 4 Pick. 399. 15 Pick. 44. 8. Each assessor shall be paid by his town the sum of

one dollar and a half a day, for every whole day, that he shall be employed in that service, together with such other compensation as the town shall allow. R. S. c. 7, § 45. Stat. 1855, c. 224.

9. Where a town votes that its assessors shall be allowed a certain gross sum for their service during the year, they are not entitled under the preceding section, to one dollar a day in addition to the sum thus voted, unless it appears from the terms of the vote, that such was the intention of the town. But they are entitled to the compensation of one dollar a day, although it exceeds the sum voted by the town, and if the sum voted exceeds the statute compensation, they are entitled to such sum. 3 Met. 431.

10. It is the duty of the assessors to prepare annually a list of all persons living within their respective limits liable to be enrolled in the militia. Stat. 1840, c. 92, §

3.

11. Every able bodied white male citizen, resident within this Commonwealth, who is or shall be of the age of eighteen years, and under the age of forty-five years, excepting persons enlisted into volunteer companies, persons absolutely exempted by law, idiots, lunatics, common drunkards, vagabonds, paupers, and persons.convicted of any infamous crime in this or any other State, shall be enrolled in the militia. Ib. § 1.

12. The persons absolutely exempted are the vice-president of the United States, the officers, judicial and executive, of the government of the United States, the members of both houses of Congress, and their respective officers, all custom house officers with their clerks, all postmasters, post officers, post riders, and stage drivers who are employed in the care and conveyance of the mail of the United States, all ferry-men, employed at any ferry on the post road, all inspectors of exports, all pilots, and all

mariners actually employed in the sea service of any citizen or merchant within the United States.

Justices of the supreme judicial court and court of common pleas.

Judges of the municipal court and of probate.

Registers of probate and of deeds.

Sheriffs.

All officers who have held, or may hereafter hold, commissions in the army or navy of the United States, for the term of five years.

All officers who have held, or may hereafter hold, commissions in the militia in this or any other State of the United States, for the term of five years, or who have been or shall be hereafter superseded and discharged, or who have held, or shall hereafter hold, commissions in any corps, at the time when it is disbanded, and all staff officers, whose offices shall have or may become vacant by the discharge of their commanding officers.

Ministers of the gospel, of every denomination.

The superintendents, other officers, and assistants, employed in or about any department of the Massachusetts general hospital, in Boston and Charlestown, and in the State lunatic hospital at Worcester, during the time of such employment.

The officers and guards employed at the State prison in Charlestown, and in any of the jails and houses of correction in the Commonwealth. R. S. c. 12, § 1 & 73.

Persons of the religious denomination of Quakers or Shakers. Stat. 1841, c. 106, § 7.

and

13. Every keeper of any tavern or boarding house, every master and mistress of any dwelling house, shall upon application of the assessors within whose bounds such house is situated, or of any persons acting under them, give information of the names of all persons residing in such house, and liable to enrollment or to do military

duty; and every such person, so liable, shall, upon the like application, give his name and age; and if any such keeper, master, mistress, or person aforesaid, shall refuse to give such information, or shall give information whichis false, he or she shall forfeit and pay twenty dollars. Stat. 1840, c. 92, § 2. R. S. c. 12, § 103.

14. The assessors shall, in the month of May annually, return the list or lists of the names of persons liable to be enrolled, to the town clerk. Stat. of 1840, c. 92, § 3. Stat. of 1843 c. 93, § 7.

15. It shall be the duty of the assessors of the several towns and cities in this Commonwealth, to ascertain, in the month of May of each year, the number of persons between the ages of five and fifteen years in their respective towns or cities, and report the same to the school committee of said towns or cities, on or before the first day of October following. Stat. 1855, c. 15.

16. For other powers of assessors, see titles, 66 assessment of taxes," " collectors," and "collection of taxes," "schools," and "school districts," "surveyors of highways," and "fire departments."

ASSESSMENT OF TAXES.

1. PERSONS AND PROPERTY SUBJECT TO, OR EXEMPTED FROM TAXATION.

12. Persons and property exempted-property of the United States, and Commonwealth. Except real estate mortgaged to it and in its possession for breach of condition-Flats when filled up by a rail road company, are not exempt-Property of certain institutions, if, &c.-Bunker Hill Monument-Household furniture, &c. -Churches, Tombs, Cemeteries-Salaries of U. S. officers-Stocks of U. S. Cattle, &c.-Indians-Polls and estates of persons unable to payProperty of School districts. Property of incorporated agricultural societies. Personal property of widows or unmarried females. Portion of the cap

ital stock of banking corporations organized under the general act of 1851.

13. Polls and estates of persons residing on lands ceded to U. S.

14. Property of Western Rail Road Corporation.

15. Personal estate of Mutual Fire Insurance Companies under certain conditions.

1. A poll tax shall be assessed upon every male inhabitant of this Commonwealth, between the ages of twenty and seventy years, whether a citizen of the United States, or an alien, except persons now exempt by law from taxation. Stat. of 1843, c. 87.

2. The persons exempted from the poll tax by law, are; 1st. All Indians.

2nd. Those who by reason of age, infirmity and poverty, may, in the judgment of the assessors, be unable to contribute towards the public charges. R. S. c. 7, § 1 & 5.

3. This exception was intended as a benefit to those who by reason of age, infirmity, or poverty are unable to contribute, and one which if they so elect they may waive; and in such case it would not be in the power of the assessors to omit them in the assessment, or abate their taxes against their consent, with a view to affect their elective franchise, or for any other purpose. 11 Pick. 543. 5

Met. 594.

4. As to persons over seventy years of age, the provision of the statute is as follows: A poll tax shall be assessed upon every male inhabitant of the Commonwealth, above the age of seventy years, excepting paupers and persons under guardianship, whether a citizen of the United States, or an alien, in the manner heretofore provided by law. Stat. of 1844, c. 145.

5. This statute seems to have been passed in consequence of the opinion expressed by the Supreme Court to the House of Representatives, "that persons over seventy years of age are no more entitled on that account than any other persons to vote without the actual payment of a tax, though not liable to a poll tax. See 5 Met. 591.