1886, 270. April, which, unless by the charter of a corporation a different 1885, 238, § 1. method of ascertaining such value is provided, shall, for the purposes of this part, be taken as the true value of its corporate franchise. From such value there shall be deducted: value 1898, 417. 1903, 437, § 72. 1907, 395. under- 13 Allen, 391, com- 100 Mass. 184, 1909, 439, § 2. if 98 Mass. 19, 25. 399. 125 Mass. 568. 137 Mass. 80. 139 Mass. 561. 144 Mass. 598. 146 Mass. 408. 152 Mass. 372. 167 Mass. 522. 179 Mass. 18. 157 Mass. 70. 163 U. S. 1. Third, In case of a domestic business corporation, the of the works, structures, real estate, machinery, poles, ground conduits, wires and pipes owned by it within the monwealth subject to local taxation, and of securities which owned by a natural person resident in this commonwealth would not be liable to taxation; also the value of its property situated in another state or country and subject to taxation therein; [but] There shall not be deducted the value of securities which if owned by a natural person resident in this commonwealth would be liable to taxation; nor shall there be deducted the value of any shares of stock 1909, 440, § 2. of the corporation itself owned directly or indirectly by it or for its benefit; and the tax commissioner in determining for the purposes of taxation the value of the corporate franchise of any such corporation shall not take into consideration any debts of such corporation unless the returns required from it contain a statement duly signed and sworn to, setting forth that no part of such debts was incurred for the purpose of reducing the amount of taxes to be paid by it. Fourth, In case of corporations subject to the requirements of the preceding section, other than railroad corporations, telegraph, telephone, street railway and electric railroad companies, whether chartered or organized in this commonwealth or elsewhere, and of domestic business corporations, the value as found by the tax commissioner of their works, structures, real estate, machinery, poles, underground conduits, wires and pipes, subject to local taxation wherever situated. For the purposes of this section the tax commissioner may take the value at which such works, structures, real estate, machinery, poles, underground conduits, wires and pipes are assessed at the place where they are located as the true value, but such local assessment shall not be conclusive of the true value thereof. Amended. 1910, 270. 1914, 198, § 6. 1865, 283, § 6. SECTION 42. The tax commissioner may require a corpora- Corporation to appeal tion to prosecute an appeal from the valuation of its works, struc- from local valuation, tures, real estate, machinery, poles, underground conduits, wires when. and pipes by the assessors of a city or town, either to the county P. S. 13, § 41. commissioners or to the superior court, whose decision shall be conclusive upon the question of value. Upon such an appeal the tax commissioner may be heard, and in the superior court costs may be awarded as justice requires. 1906, 463, II., § 213; III., § 127; 516, § 16. 1909, 439, § 3. 178 Mass. 470. 1890, 127, § 7. 1898, 417. R. L. 14, § 39. 1902, 342, § 4. 1903, 437, § 73. Re-enacted. 1914, 198, § 6. Tax to be paid 1864, 208, § 5. $$ 9, 12; 463, II., 516, § 17. Amended. 1914, 198, § 6. 12 Allen, 75, 298. 98 Mass. 19, 25. 99 Mass. 146, 151. 105 Mass. 527. 135 Mass. 569. 137 Mass. 80. 139 Mass. 561. 146 Mass. 408. 157 Mass. 70. 167 Mass. 522. 178 Mass. 470. 179 Mass. 18. 6 Wallace, 632. 178 U. S. 120. 192 Mass. 129. 195 Mass. 385, 528. Remedy of corporation when asses sor's valuation of real estate exceeds tax commissioner's. SECTION 43. Every corporation subject to the provisions of section forty shall annually pay a tax upon its corporate franchise, after making the deductions provided for in section fortyone, at a rate equal to the average of the annual rates for three years preceding that in which such assessment is laid, the annual rate to be determined by an apportionment of the whole amount of money to be raised by taxation upon property in the commonwealth during the same year, as returned by the assessors of the several cities and towns under the provisions of section [ninety-three] fifty-nine of Part I, after deducting therefrom the amount of tax assessed upon polls for the preceding year, as certified to the tax commissioner, upon the aggregate valuation of all cities and towns for the preceding year, as returned under sections fiftynine and sixty of Part I; but the said tax upon the value of the corporate franchise of a domestic business corporation, after making the deductions provided for in section forty-one, shall not exceed a tax levied at the rate aforesaid upon an amount, less said deductions, twenty per cent in excess of the value, as found by the tax commissioner, of the works, structures, real estate, machinery, poles, underground conduits, wires and pipes, and merchandise, and of securities which if owned by a natural person resident in this commonwealth would be liable to taxation; and 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. [If the return from any city or town is not received prior to the twentieth day of August, the amount raised by taxation in said city or town for the preceding year, as certified to the secretary of the commonwealth, may be adopted for the purpose of this determination.] SECTION 45. If the value of the works, structures, real estate, machinery, [and] poles, underground conduits, wires and pipes of a corporation subject to local taxation within the commonwealth, as determined by the tax commissioner, is less than the value thereof as determined by the assessors of the place where it is situated, he shall give notice of his determination to such corporation; and, unless within one month after the date of such notice it applies to said assessors for an abatement, and, upon their refusal to grant an abatement, prosecutes an appeal under the provisions $215; III., § 129; of section seventy-six of Part I, giving notice thereof to the tax 516, § 19. commissioner, the valuation of said commissioner shall be con 1865, 283, § 6. P. S. 13, § 41. 1898, 417. R. L. 14, § 42. 1902, 342, § 5. 1903, 437, 1904, 442. 76. 1906, 463, II., 1909, 439, § 4. Amended. 1914, 198, § 6. Acts of 1914, Chapter 198. An Act to establish the Date for the Assessment of Taxes and for Other Purposes. assessment established. SECTION 1. The first day of April shall hereafter be the date Date for as of which taxes shall be assessed, except where in specific cases it of taxes is by law otherwise provided. SECTION 2. In the following acts and sections of acts, as Amendments. amended, in each place wherein at the passage thereof there occurred the word "May", said word is hereby stricken out, and there is inserted in place thereof the word: - April, - to wit: sections four, thirteen, fourteen, fifteen, twenty-three, twenty-six, fifty-seven and ninety-four of Part I of chapter four hundred and ninety of the acts of the year nineteen hundred and nine; sections three, fourteen, thirty-six, fifty and fifty-one of Part II of said chapter four hundred and ninety; and sections four, six, eight, eleven, fourteen, eighteen, fifty-eight, seventy-two, seventy-three and seventy-five of Part III of said chapter four hundred and ninety. SECTIONS 3, 4, 5. Omitted. SECTION 6. Amends Acts of 1909, Part III, §§ 40, 41, 42, 43, 45, as above; also §§ 59, 64, 78. SECTION 8. This act shall take effect upon its passage. [Approved March 19, 1914. Acts of 1909, Chapter 514, §§ 112, 113. PAYMENT OF WAGES. 1902. 450 R. L. 106, § 62. 1906, 427. 1907, 193. 1908, 650. 163 Mass. 589. 170 Mass. 140. 172 Mass. 230. Amended. SECTION 112. [Every manufacturing, mining, or quarrying, Weekly mercantile, railroad, street railway, telegraph or telephone corpo- payment ration, every [incorporated] express company or water company, and every contractor, person or partnership engaged in any manufacturing business, in any of the building trades, in quarries or mines, upon public works or in the construction or repair of railroads, street railways, roads, bridges or sewers, or of gas, water 195 Mass. 548. or electric light works, pipes or lines], Every person, firm or corpora- 1910, 350. tion engaged in carrying on a factory, workshop, manufacturing, 1911, 907. mechanical or mercantile establishment, mine, quarry, railroad or street railway, or a telephone, telegraph, express or water company, or any of the building trades, or the construction or repair of any railroad, street railway, road, bridge, sewer, gas, water or electric light works, pipes or lines, shall pay weekly each employee engaged in his or its business the wages earned by him to within six days of the 208. Chief of police R. L. 106, date of said payment, but any employee leaving his or her employment, [or being discharged from such employment] shall be paid in full on the following regular pay day and any employee discharged from such employment shall be paid in full on the day of his discharge, or in the city of Boston as soon as the provisions of law requiring pay rolls, bills and accounts to be certified shall have been complied with; and the commonwealth, its officers, boards and commissions shall so pay every mechanic, workman and laborer who is employed by it or them, and every person employed by it or them in any penal or charitable institution, and every county and city shall so pay every employee who is engaged in its business the wages or salary earned by him, unless such mechanic, workman, laborer or employee requests in writing to be paid in a different manner; and every town shall so pay each employee in its business if so required by him; but an employee who is absent from his regular place of labor at a time fixed for payment shall be paid thereafter on demand. The provisions of this section shall not apply to an employee of a co-operative corporation or association if he is a stockholder therein unless he requests such corporation to pay him weekly. The board of railroad commissioners, after a hearing, may exempt any railroad corporation from paying weekly any of its employees if it appears to the board that such employees prefer less frequent payments, and that their interests and the interests of the public will not suffer thereby. No corporation, contractor, person or partnership shall by a special contract with an employee or by any other means exempt himself or itself from the provisions of this and the following section. Whoever violates the provisions of this section shall be punished by a fine of not less than ten nor more than fifty dollars. SECTION 113. The chief of the district police or an inspector of factories and public buildings may make a complaint against any person for a violation of the provisions of the preceding section. Complaints for such violation shall be made within thirty days after the date thereof, and, on the trial, no defence for failure to pay as required, other than the attachment of such wages by the trustee process or a valid assignment thereof or a valid set-off against the same, or the absence of the employee from his regular place of labor at the time of payment, or an actual tender to such employee at the time of payment of the wages so earned by him, shall be valid. The defendant shall not set up as a defence a payment of wages after the bringing of the complaint. An assignment of future wages which are payable weekly under the provisions of this act shall not be valid if made to the person from whom such wages are to become due or to any person on his behalf or if made or procured to be made to another person for the purpose of reliev ing the employer from the obligation to pay weekly. The word "person" in this section shall include the corporations, contractors, persons and partnerships described in the preceding section. Acts of 1911, Chapter 249. An Act relative to the Payment of Wages by Certain Manufacturing wages by turing corpo SECTION 1. Manufacturing corporations and contractors, per- Payment of sons or partnerships engaged in any manufacturing business wherein manufacone hundred employees or more are employed shall, on the day rations, etc. chosen as pay day, pay such of their employees as are on that day working in the manufacturing establishment, before the close of the regular working hours. SECTION 2. Whoever violates the provisions of this act shall be Penalty. punished by a fine of not more than fifty dollars. [Approved April 6, 1911. Acts of 1913, Chapter 835, Part IV., §§ 353, 354, 355, 356. by certain cor in- promote or prevent the nomination or notion of person, etc., prohibited. 1908, 483, § 1. 1912, 229, § 1. SECTION 353. No business corporation incorporated under the Payments, etc., laws of, or doing business in this commonwealth, and no officer or porations to agent acting in behalf of such corporation, shall directly or directly give, pay, expend or contribute, or promise to give, pay, expend or contribute any money or other valuable thing in order to aid, promote or prevent the nomination or election of any person to public office, or in order to aid, promote or antagonize the interests of any political party. No person or persons, no political committee and no person acting under the authority of a political committee, or in its behalf, shall solicit or receive from such corporation any such gift, payment, expenditure or contribution, or any promise to give, pay, expend or contribute. No person or political committee, etc., to solicit or receive such payment, etc. unsigned political adprohibited. 1907, 581, § 1. 1910, 55, § 1. vertisements, SECTION 354. No person shall publish or cause to be published Publication of in a newspaper or other periodical, either in its advertising or reading columns, any paid matter which is designed or tends to aid, injure, or defeat any candidate for public office or a constitutional amendment or any other question submitted to the voters, unless the name of the chairman or secretary or the names of two officers of the political or other organization inserting the same, or the name of some voter who is responsible therefor, with his residence and the street and number thereof, if any, appear therein in the nature of a signature. Such matter inserted in reading columns shall be To be preceded preceded or followed by the word "Advertisement" in a separate the word line, in type not smaller than that of the body type of the newspaper or other periodical. or followed by Ad vertisement." |