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place where they are located as the true value, but such local

assessment shall not be conclusive of the true value thereof. Corporation

SECTION 42. The tax commissioner may require a corporato appeal from local

tion to prosecute an appeal from the valuation of its works, valuation,

structures, real estate, machinery, poles, underground conduits, 1865, 283, 6.

wires and pipes by the assessors of a city or town, either to P. S. 13, § 41. 1890, 127, the county commissioners or to the superior court, whose deci§ 7. 1898, 417. sion shall be conclusive upon the question of value. Upon such R. L. 14, § 39. 1902, 342,

an appeal the tax commissioner may be heard, and in the su§ 4.

perior court costs may be awarded as justice requires. 1903, 437, § 73.

1906, 463, II., $ 213; III., § 127; 516, $ 16. 1909, 439, § 3. 178 Mass. 470. Tax to be paid

SECTION 43. Every corporation subject to the provisions of on corporate franchise. section forty shall annually pay a tax upon its corporate franRate, how determined. chise, after making the deductions provided for in section forty1864, 208, § 5.

one, at a rate equal to the average of the annual rates for three 1865, 283, § 5.

years preceding that in which such assessment is laid, the an1880, 117,

nual rate to be determined by an apportionment of the whole PS13:28 40. amount of money to be raised by taxation upon property in the 1885, 238, § 1.

commonwealth during the same year, as returned by the assessors 1886, 270. 1888, 413, of the several cities and towns under the provisions of section 8 24. 1898, 417. ninety-three of Part I, after deducting therefrom the amount of R. L. 14, § 40. 1903, 437, tax assessed upon polls for the preceding year, as certified to the § 74. 1904, 261,

tax commissioner, upon the aggregate valuation of all cities and § 1. 1906, 271,

towns for the preceding year, as returned under sections fifty$ $ 9, 12;

nine and sixty of Part I; but the said tax upon the value of the 463, II., § 214; III.,

corporate franchise of a domestic business corporation, after § 128; 516, § 17.

making the deductions provided for in section forty-one, shall not 12 Allen, 75,

exceed a tax levied at the rate aforesaid upon an amount, less said 98 Mass. 19,

deductions, twenty per cent in excess of the value, as found by the 99 Mass. 146,

tax commissioner, of the works, structures, real estate, machinery, 105 Mass. 527: underground conduits, wires and pipes, and merchandise, and of

securities which if owned by a natural person resident in this 139 Mass. 561. 146 Mass. 408. commonwealth would be liable to taxation; and the total amount 167 Mass. 522. of tax to be paid by such corporation in any year upon its

property locally taxed in this commonwealth and upon the value 6 Wallace,

of its corporate franchise shall amount to not less than one tenth 178 U. S. 120.

of one per cent of the market value of its capital stock at the 195 Mass. 385, 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.



135 Mass. 569.
137 Mass. 80.

178 Mass. 470. 179 Mass. 18.


192 Mass. 129.


exceeds tax

SECTION 45. If the value of the works, structures, real estate, Remedy of machinery and poles, underground conduits, wires and pipes of when assesa corporation subject to local taxation within the commonwealth, of real estate as determined by the tax commissioner, is less than the value commis

sioner's. thereof. as determined by the assessors of the place where it is

1865, 283, situated, he shall give notice of his determination to such corpora- P. s. 13, $ 41. tion; and, unless within one month after the date of such notice 1898, 417.

R. L. 14, § 42. it applies to said assessors for an abatement, and, upon their 1902, 342, refusal to grant an abatement, prosecutes an appeal under the 1903, 437, provisions of section seventy-six of Part I, giving notice thereof 1904, 442.

1906, 463, II., to the tax commissioner, the valuation of said commissioner shall § 215 ; III., be conclusive upon said corporation.

§ 129; 516,

§ 19.
152 Mass. 384.
178 Mass. 471.

1909, 439, § 4. 167 Mass. 522.

137 Mass. 81.
146 Mass. 403.

185 Mass. 117.

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Acts of 1909, Chapter 514, $; 17, 18, 19, 25, 26, 27, 28, 29, 33, 34, 35, 36, 48, 52,

78, 79, 80, 81, 82, 83, 84, 85, 91, 92, 93, 94, 96, 97, 98, 99, 100, 103, 104, 112, 113, 120, 127, 128, 129, 130, 131, 132, 133, 134, 135, 136, 137, 138, 139, 140, 141, 144,

(In effect Oct. 1, 1909.)

GENERAL PROVISIONS. SECTION 17. The following words and phrases as used in all Definitions.

R. L. 106, § 8. laws relative to the employment of labor shall, unless a different meaning is plainly required by the context, have the following meanings:

6 Child" Minor” shall mean a person under eighteen years of

age. “ Factory” shall mean any premises where steam, water or other mechanical power is used in aid of any manufacturing process there carried on.

Manufacturing establishments” shall mean any premises, room or place used for the purpose of making, altering, repairing, ornamenting, finishing or adapting for sale any article or part of an article.

“ Mechanical establishments " shall mean any premises, other than a factory as above defined, in which machinery is employed in connection with any work or process carried on therein.

"Person " shall mean an individual, corporation, partnership, company or association.

“Public building” shall mean any building or premises used as a public or private institution, church, theatre, public hall, place of public entertainment, resort or assemblage.

“ School house” shall mean any building or premises in which public or private instruction is afforded to not less than ten pupils at one time.

of employees
R. L. 106,
§ 11.
in labor
unions not to
be forbidden.
R. L. 106,
$ 12.

Woman shall mean a woman eighteen years of age or over.

Workshop " shall mean any premises, room or place, which is not a factory as above defined, wherein manual labor is exercised by way of trade or for purposes of gain in or incidental to a process of making, altering, repairing, ornamenting, finishing or adapting for sale any article or part of an article, and to which or over which premises, room or place the employer of the persons working therein has the right of access or control; but the exercise of such manual labor in a private house or private room by the family dwelling therein or by any of them or if a majority of the persons therein employed are members of such family, shall not of itself constitute such house or room a workshop within this definition. “ Young person

” shall mean a person of the age of fourteen years and under the age of eighteen years.

SECTION 18. No person shall, by intimidation or force, prevent or seek to prevent a person from entering into or continuing in the employment of any person or corporation.

SECTION 19. No person shall, himself or by his agent, coerce or compel a person into a written or oral agreement not to join or become a member of a labor organization as a condition of his securing employment or continuing in the employment of such person.

SECTION 25. No railroad, street railway, electric light, gas, telegraph, telephone, water or steamboat company shall appoint, promote, reinstate, suspend or discharge any person employed or seeking employment by any such company at the request of the

governor, lieutenant governor, or any member or member elect of the council or of the general court, or candidate therefor, justice of the supreme judicial court, justice of the superior court, judge of probate, justice of a police, district or municipal court, district attorney, member or member elect of a board of county commissioners, or candidate for county commissioner, member or member elect of a board of aldermen, or selectmen, or city council, or any executive, administrative or judicial officer, clerk or employee of any branch of the government of the commonwealth or of any county, city or town; nor shall any such public officer or body, or any member or.member elect thereof or candidate therefor, directly or indirectly advocate, oppose, or otherwise interfere in, or make any request, recommendation, endorsement, requirement or certificate relative to, and the same, if made, shall not be required as a condition precedent to, or be in any way regarded or permitted to influence or control, the appointment, promotion,

Employment by public service corporations restricted. 1903, 320, $$ 1, 3.

agents or

reinstatement or retention of any person employed or seeking employment by any such corporation, and no such person shall solicit, obtain, exhibit, or otherwise make use of any such official request, recommendation, certificate or endorsement in connection with any existing or desired employment by a public service corporation. Any person or corporation violating the provisions of this section shall be punished by a fine of not less than fifty dollars nor more than one hundred dollars for each offence.

SECTION 26. The offices of probation officer, notary public and Public offices justice of the peace, prison officer, agent of the prison commis- 1903, 320, sioners and agent of the state board of charity shall not be con- 1908, 228. sidered public offices within the meaning of the preceding section. SECTION 27. Whoever knowingly causes to be printed or pub- Fraudulent

advertisements lished a false or fraudulent notice or advertisement for help or concerning

employment. for obtaining work or employment shall be punished by a fine of

1908, 217. not more than five hundred dollars or by imprisonment for not more than three months or by both such fine and imprisonment. SECTION 28. Whoever corruptly gives, offers or promises to Corrupt in.

fluencing of an agent, employee or servant, any gift or gratuity whatever with intent to influence his action in relation to the business of his prohibited. principal, employer or master; or an agent, employee or servant 1904, 343,

§ who corruptly requests or accepts a gift or gratuity or a promise to make a gift or to do an act beneficial to himself, under an agreement or with an understanding that he shall act in any particular manner in relation to the business of his principal, employer or master; or an agent, employee or servant, who, being authorized to procure materials, supplies or other articles either by purchase or contract for his principal, employer or master, or to employ service or labor for his principal, employer, or master, receives directly or indirectly, for himself or for another, a commission, discount or bonus from the person who makes such sale or contract, or furnishes such materials, supplies or other articles, or from a person who renders such service or labor; and any person who gives or offers such an agent, employee or servant such commission, discount or bonus, shall be punished by a fine of not less than ten dollars nor more than five hundred dollars, or by such fine and by imprisonment for not more than one year. SECTION 29. No person shall be excused from attending, testi- Self.

incriminating fying or producing books, papers, contracts, agreements and docu- testimony nok ments before any court or in obedience to the subpæna of any 1904, 343, court having jurisdiction of the offence described in the pre

§ 2. ceding section on the ground or for the reason that the testimony or evidence, documentary or otherwise, required of him


tion authorized and

may tend to criminate him or subject him to a penalty or forfeiture. But no person shall be liable to any suit or prosecution, civil or criminal, for or on account of any transaction, matter or thing concerning which he may testify or produce evidence, documentary or otherwise, before said court or in obedience to its

subpoena or in any such case or proceedings. Use of bells SECTION 33. Manufacturers and others who employ workmen and whistles. R. L. 106, § 9. may, for the purpose of giving notice to them, ring bells and use

whistles and gongs of such size and weight and in such manner and at such hours as the board of aldermen of cities and the

selectmen of towns may designate in writing. Non-resident SECTION 34. If, in an emergency, special police officers are special police officers to be appointed under the name of police officers or any other name, employees,

to act as police officers for quelling a riot or disturbance or for R. L. 108, $ 11.

protecting property no person shall be so appointed who is not a resident of this commonwealth unless he is a regular employee of the person or corporation whose property he is so appointed

to protect. Police protec SECTION 35. A person or corporation may, at any time, if

his or its property is in danger, call upon the regular police regulated. R. L. 108, authorities in this commonwealth for assistance in its protec$ 12.

'tion, and the provisions of this and the preceding section shall not limit or diminish such rights; but no person or corporation shall request or authorize any person or body of persons not residents of this commonwealth, except regular employees, to 'assist such corporation with arms in the defence of its property, and no such request or authority shall justify an assault or attack with arms by a non-resident. Whoever, being an employer of labor, requests or authorizes assistance in violation of the provisions of this section and whoever renders such assistance with arms shall be severally liable in damages to each person

injured in person or property thereby. General

SECTION 36. Whoever violates a provision of this act for penalty. R. L. 106, which no specific penalty is provided shall be punished by a § 70.

fine of not more than one hundred dollars. Employees SECTION 45. No person entitled to vote at an election shall, time for upon the day of any such election, be employed in any manufacvoting.

turing, mechanical or mercantile establishment, except such as 88 5, 413.

may lawfully conduct its business on Sunday, during the period 1902, 384.

of two hours after the opening of the polls in the voting pre1907, 560, $$ 5, 447. cinct or town in which he is entitled to vote, if he shall make

application for leave of absence during such period. An owner, superintendent or overseer in any manufacturing, mechanical or mercantile establishment, except such as may lawfully conduct

to be allowed

R. L. 11,

1904, 334.

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