The charter of the city of Boston, and ordinances made and established by the mayor, aldermen, and...

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LIC LIBRARY wi i i | Ma

3 999°

‘NGGessions

Chap. I

An ordinance establishing a system of accountability in the Expenditures of the City.

Sec. 1. Be it ordained by the Mayor, Aldermen and Common Council of the City of Boston, in City Council assembled, That from and after the end of Commitee of Ac- the present Municipal year, there shall be appointed ppoint- , F ed. in the month of January annually by ballot in each board of the City Council, a joint committee of accounts, to consist of two on the part of the board of Aldermen, and three on the part of the Common Council, whose duty it shall be to meet once a month, and as much oftener as they may deem expedient. Sec. 2. Be wt further ordained, That from and Manner inwhich 2fter the end of the present municipal year, there moneyistobe shall be appointed, in the month of May annually, by Treasury. concurrent ballot in each board, one able and dis- _creet person, to be styled, Auden of Accounts ; who shall continue in office until removed, or a successor be appointed ; who shall receive such compensation for his service as the City Council shall authorize and establish, and who shall be removable at all times, at the pleasure of the City Council ; who shall be sworn to the faithful discharge of the duties of his office, and give bond with surety or sureties, to be approved by the Mayor and Aldermen, in the penal sum of five thousand dollars, for the faithful discharge of said duties, the true accounting for and payment over, of all monies which shall come into his hands, and the delivery over to his successor or the Mayor and Aldermen of all. the books, accounts, papers and other documents and property, which shall belong to said office ; and in case said office should become vacant by death, resignation or other-

EXPENDITURES.—AUDITOR.

wise, a successor shall forthwith, and in like manner be appointed, who shall continue in office until the appointment of a successor.

Sec. 3. Be it further ordained, That no monies shall be paid out of the City Treasury (except in the cases hereinafter provided) unless the expenditure, or the terms of the contract, shall be vouched by the chairman of the committee of the board under whose authority it has been authorized or made ; nor unless the same shall be examined by the auditor, be approved by the committee of accounts, and be drawn for by the Mayor. And it shall be the duty of the Mayor, to compare such expenditures with the general appropriations made for the various objects, and require the auditor to make an exhibit of the state of such appropriations, monthly, to the City Council: Provided, that in all cases wliere it is necessary for money to be paid in advance, for contracts made or for work begun, but not completed, the Mayor may upon being satisfied of such necessity, draw upon the City Treasurer, for the amount thus necessary to be advanced ; which draft shall be paid by the City Treasurer, provided the same be countersigned by the Auditor ; and it shall be the duty of the Auditor to countersign all such drafts, not exceeding three hundred dollars, and to charge the same to the prover person and account; but the said Auditor shall not countersign any such draft for any sum exceeding three hundred dollars, without the direction of the Committee of accounts.

Sec. 4. Be wt further ordained, That it shall be the duty of the Committee of accounts to direct the Auditor, as to the manner in which the books, records and papers belonging to his department shall be kept, and the mode in which all bills and accounts against the City, shall be certified or vouched ; and, at least, once in every month, to examine, and if they see fit, to pass, all bills and accounts against the City, which shall be certified by the Auditor.

Sec. 5. Be it further ordained, That it shall be the duty of the Auditor to keep in a neat methodical style and manner, a complete set of books, under the

Manner in which money isto be drawn out of the Treasury.

Committee of a¢- counts to direct the manner of keeping Auditor’s books.

Auditor’s duty as to keeping his beoks,

His duty in examining accounts, &c.

Auditor’s duty as to receiving and paying money.

ACCOUNTS AND ACCOUNTABILITY IN direction of the Committee of accounts ; wherein shall be stated among other things, the appropriation for each distinct object of expenditure, to the end that whenever the appropriations for the specific objects shall have been expended, he shall immediately communicate the same to the City Council, that they may be apprised of the fact; and either make a further appropriation, or withold further expenditure for such object or objecis as they may deem expedient : The Auditor shall also receive all bills and accounts from persons having demands against the City : examine them in detail; cast up the same; and have them filed and entered in books, in such manner and form as the Committee of accounts shall order and direct. And when the Auditor shall have any doubt concerning the correctness of any such bill or account presented against the City, he shall not enter’the same in a book until he shall have exhibited the same, with his objections, to the Committee of accounts at their next meeting, for their consideration and final decision. And it shall also be the duty of the Auditor to render any other services, from time to time, as the City Council, or the Committee of accounts, shall direct. |

Sec. 6. Be it further ordained, That it shall be the duty of the Auditor, to receive all monies collected by the City Clerk, the City Marshall, the Clerk of the Market, the weighers of hay, or any other officer, who is or may be authorized to collect any monies belonging to the City, the Collector and Treasurer excepted : and it shall be the duty of all such officers (the Collector and Treasurer excepted) to pay over to the Auditor from time to time, all monies which they shall receive belonging to the City: and it shall also be the duty of the Auditor to pay ‘over to the Treasurer, at least once in every week, all the monies in his hands belonging to the City, and take his receipt therefor. He shall open an account with the Treasurer of the City, wherein he shall charge him with the whole amount of taxes placed in his, the said Treasurer’s, hands for collection ; also the whole amount in detail, of all bonds, notes, mortgages, leases, rents and interest receivable : and pay over

EXPENDITURES.—AUDITOR.

and charge him with all monies he may receive belonging to the City, in order that the value and description of all personal property belonging to the City, may at any time be known, at his office; and from and after the end of the present municipal year, the said auditor shall in the month of February annually make and lay before the City Council an estimate of the amount of money necessary to be raised for the expenditure of the ensuing year, under the respective heads of appropriation ; and shall on or before, the fifteenth of the month of May, annually make and lay before the City Council a statement of all receipts and expenditures of the past year, giving in detail the amount of appropriation and expenditure, for each specific object.

Src. 7. Be it further ordained, That the City Treasurer shall make up his annual accounts to the thirtieth of April; and the Financial year shall henceforth begin on the first day of May, and end on the thirtieth day of April in each year.

Sec. 8. Be it further ordained, That from and after the commencement of the next municipal year, an ordinance of the City Council made and passed on the second day of August, in the year of our Lord one thousand eight hundred and twenty-four, entitled ‘An ordinance establishing a system of accountability in the expenditures of the City ;” and another - ordinance, made and passed on the twelfth day of May, in the year of our Lord one thousand eight hundred and twenty-five, entitled, “‘ An ordinance in addition to, and to amend an ordinance entitled an ordinance establishing a system of accountability on the expenditures of the City,” shall cease to operate, and the same, from and after the commencement of the said next municipal year, are hereby repealed, provided, that nothing contained in this ordinance shall impair the validity or effect of any bond or bonds given by the Auditor of accounts to the City.

2 as Twat ee Sec en eee eee oe

Acrions.—-See Suits at Law, Chap. 43,—and By-Laws, Chap. xt.

we mh

Treasurer to make up his accounts.

Former ordinances repealed.

CHAP .OIn Assessors and Assessments.

ACTS OF THE LEGISLATURE.

An act regulating the collection of taxes in the ‘Town of Boston, and providing for the appointment of Constables in the said town.

Rendered inop- Src. 1. Be rt enacted by the Senate and House of Represenhep chs ry tatives in General Court assembled, and by the authority of the tie City Charter. same, That the Selectmen of the Town of Boston, be, and they are hereby empowered to appoint annually, such a num-

ber of persons as Constables in the said town, as the public

service may require; and the said Constables, so appointed,

shall give bonds to the Treasurer of the Town of Boston,

in such sums, and on such conditions. as the said Selectmen

shall think proper, for the faithful performance ofthe duties of their office ; and the Constables so appointed by the Select-

men, shall have the same powers as are by law vested in, Constables chosen by the towns in this Commonwealth.

Sec. 2. Be it further enacted, That the inhabitants of the Town of Boston, shall assemble annually on the first Wednesday in April, in their respective

See City Charter wards, and shall then choose and appoint two persons

ee ede of ap i each of their respective wards, to assist the asses-

pointing assess: sors in taking a list of the polls, in estimating the val-

aSSeSSOTS- ue of their personal property, and in appraising the value of all real estates in their own wards; and the twenty-four persons thus chosen, shall meet and appoint three persons whom they shall judge best qualified to serve the town in the office of Assessors, the ensuing year; which assessors shall have the same powers as are vested by law in assessors chosen by other towns in this Commonwealth; and in case of the death or resignation of any person so chosen in either of the wards, the clerk of such ward is empowered and directed to call a new meeting of the ward to choose a suitable person to supply the place of the person so dead or declining to serve.

ASSESSORS AND ASSESSMENTS.

Src. 3. Be wt further enacted, That the Treasurer of the Town of Boston, shall be the Collector of taxes in the said town, and shall be and hereby is empowered, to substitute and appoint under him, such aud so many deputies or assistants, as the service may be found to require, who shall give bonds for the faithful discharge of their duty, in such sums and with such sureties as the Selectmen of said town shall think proper ; and the said Collector, and his deputy or deputies, shall have the same powers as are vested by law in collectors of taxes chosen by other towns in this Commonwealth.

Sec. 4. Be it further enacted, That all such inhabitants of the said Town of Boston, who shalt voluntarily pay to the said town Collector or his deputy, within thirty days next after the delivery of their tax bills, the amount of their respective taxes, shall be entitled to an abatement of five per centum on the amount of their said taxes; and such inhabitants of said town who shall voluntarily pay their said taxes to the said Collector, or his deputy, within sixty days after the delivery of their tax lls, shall be entitled to an abatement of three per centum on the amount of their said taxes ; and all such of said Inhabitants who shall so pay to the said Collector or his deputy, within one hundred and twenty days, next after the delivery of their tax bills, shall be entitled to an abatement of two per centum on the amount of their said taxes.

An Act in addition to an Act entitled ‘“‘An Act regulating the collection of taxes in the Town of

Boston, and providing for the appointment of Constables in the said town.

Sec. 1. Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, That the Treasurer of said Town of Boston, his deputy or deputies, shall be empowered to collect all such taxes as may be outstanding and uncollected, at the time of his being chosen to the office of Treasurer; such Treasurer and his deputies first giving bonds for the faithful discharge of their duty, in such sums and with such sureties as the Selectmen of said town shall think proper.

Town Treasurer to be Collector of taxes,

This Section ie repealed, see Statute of 1811) at p. 32.

Treasurer to col lect taxes outstanding at the time of his elec: tion.

To issue waryants to his deputy.

See provincial Statute of June

12th, 1762, 3 vol.

-special laws app.

Treasurer authorized in case of delinquents.

Proviso.

Srec.2. Be it further enacted, That the said Treasurer may issue his warrant to his deputy or deputies, for the collecting and gathering in such part of the rates or assessments as, in his discretion he shall think proper to commit to such deputy or deputies ; which warrant shall be in the same tenor with the warrant prescribed to be issued by the Selectmen or Assessors, for the collecting and gathering in of the state rates or assessments, mutatis mutandis.

An act in addition to an act entitled ‘‘ An act regulating the collection of taxes in the Town of Boston, and providing for the appointment of Constables in the said town.”

Sec. 1. Be rt enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, That the Treasurer and Collector of the Town of Boston, be, and he hereby is authorized to issue his warrant to the Sheriff of the County of Suffolk, his deputy, or to any constable of the Town of Boston, directing them to distrain the persons or property of any person or persons, who may be delinquent in the payment of taxes, after the time has expired, that is or may be fixed for payment, by any vote of said town. Which warrants shall be of the same tenor with the warrant prescribed to be issued by Selectmen or Assessors for the collecting or gathering in of the state rates or assessments, mutatis mutandis. And the said officers shall make a return of their warrants with their doings thereon, to the said Treasurer and Collector within thirty days from the date thereof: Provided, however, That nothing in this act shall prevent the said Treasurer and Collector, whenever there may be a probability of losing a tax, from distraining the person or property of any individual, before the expiration of the time fixed by the votes of said town.

ASSESSORS AND ASSESSMENTS.

Sec. 2. Be it further enacted, 'That it shall be the duty of said officers, to execute all warrants they may receive from said ‘Treasurer and Collector, pursue the same process in distraining the persons or property of delinquents, as collectors of taxes are now authorized by law to do and perform; and for collecting the sum of money due on said warrant, receive the fees that are allowed by law for levying executions in personal actions: Provided, however, before the said officers shall serve any warrant, they shall deliver to the delinquent, or leave at his or her usual place of abode, a summons from said Treasurer and Collector, stating the amount due; and that unless the same is paid within ten days from the time of leaving said summons into the town Treasury, with twenty cents for said summons, his or her property will be distrained according to law.

Sec. 3. Be it further enacted, That the Constables of the Town of Boston, in addition to the usual condition of their bonds, shall also be bound to the faithful execution of all warrants committed to them by the Treasurer and Collector of said town.

An act in addition to the several Laws regulating elections.

Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, That the assistant Assessors in any town wherein such officers are, or may by law be chosen, shall, before entering the duties of their respective offices, be sworn to the faithful discharge thereof, and shall have the same powers, and they are hereby required to perform the same duties in their several wards, in collecting and making lists of all such inhabitants as are qualified to vote in any election, and also of all ratable polls, as assessors are by law required to do and perform.

Duty of civil of ficers.

Provise.

See 1813, chap. 68—as to duty of. assessors at Eleetions.

®wners te be assessed.

Sroviso.

ASSESSORS AND ASSESSMENTS.

An act to repeal part of an act entitled ‘* An act regulating the collection of taxes in the Town of Boston, and providing for the appointment of Constables in the said town.”

Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, That the fourth section of the act, passed the eighteenth of June, one thousand eight hundred and two, entitled ‘ An act regulating the collection of taxes in the Town of Boston, and providing for the appointment of Constables in the said town,” which allows a discount on the payment of taxes within certain periods, be and the same is hereby repealed.

ORDINANCES OF THE CITY.

An Ordinance upon the subject of Taxes on real Estates.

Sec. 1. Be it ordained by the Mayor, Aldermen, and Common Council of the City of Boston, in City Council assembled, That the Assessors of the City of Boston, be, and they hereby are required to assess upon the owners of real estates within the City of Boston, the amount of taxes for which such estates may be respectively taxed; Provided, that in cases where the assessors may think it to be more for the public interest to assess the tenant or occupant instead of the owner, they may so assess; Provided also, that nothing in this ordinance contained, shall affect the rights which owners and tenants may have be-

ASSESSORS AND ASSESSMENTS.

tween themselves respectively, by reason of any contract or agreement between them.

Sec. 2. Be it further ordained, That no abatement shall be made of any tax assessed, except by the assent of the permanent assessors, and the Assistant Assessors in convention ; and that every applicant for abatement shall state his claim in writing, and subscribe the same with his name, and address the claim to the assessors.

Sec. 3. Be it further ordained, That no sum of money shall be assessed on the inhabitants of this City, in order to provide for the deficiences which may afterward arise from abatements, but that the abatements which shall be allowed inthe present year, shall be stated by the assessors ; and their statement shall contain the names of all persons whose taxes have been abated, in whole or in part, and the amount originally assessed, the amount of abatement, and the causes of abatement ; and this statement shall be laid before the City Council, to the end that such order may be taken to supply the deficit occasioned by abatements as the City Council may see fit.

An Ordinance in addition to an Ordinance upon the subject of taxes on real estates, and for repealing the second and third sections thereof.

Sec. 1. Be it ordained by the Mayor, Aldermen, «nd Common Council of the City of Boston, in City Council assembled, ‘That the permanent assessors may transfer the amounts of taxes assessed on real estate, not owned at the time of assessment by the person or persons charged with such taxes, to the person or persons by whom the same may have been owned at the time of such assessment ;—that they may abate all taxes for the payment of which, the person or persons assessed are not legally lable by reason of non residence ;—and may abate poll taxes in all cases where they are satisfied that the individual assessed is unable, or not legally liable, to pay the same.

Sec. 2. Bert further ordained, That in all cases where a tax does not exceed the sum of sixteen dollars, the same or any part thereof may be ahated :

Repealed, see post. p. 34,

Repealed, see post. p. 34.

Assessors may transfer taxes.

May abatt

Taxes may he

Provise.

Abatements, rea- Sons to be stated,

Former Ordiance repealed.

ASSESSORS AND ASSESSMENTS.

Provided, that a majority of the permanent Assessors, and both the Assistant Assessors who reside in the same ward with the person or persons applying for relief, are first fully satisfied that such person or persons are rated more than his or their proportion of the taxes ;—or are unable from old age, infirmity, or poverty to pay the tax assessed against him or them. But no abatement (unless for reasons stated in the first section of this ordinance) shall be made of any tax where the same excee:'s the sum of sixteen dollars, except by the assent of a majority of the permanent assessors, and Assistant Assessors, from the several wards of the City, expressed and declared in convention. And every applicant for abatements, shall state his claim in writing and subscribe the same with his name and address the same to the permanent assessors.

Src. 3. Be it further ordained, That all abatements which shall be allowed in the present year, shall be recorded by the permanent assessors, and the record thereof shall contain the names of all persons whose taxes shall be abated in whole or in part, and the amount originally assessed, and the amount of abatements ;—and that all the reasons for abatement, shall be stated on the said record, against the name of each person whose tax shall be abated; and that this record shall be laid before the City Government, as soon as may be, and before the election of assessors for the ensuing year.

Sec. 4. Be it further ordained, That the second and third sections of an ordinance passed on the eighth day of July, A. D. one thousand eight hundred and twenty-two, on the subject of taxes on real estate,

-be, and the same are hereby repealed.

AUCTION.

CHAP. III: Auction. ACTS OF THE LEGISLATURE

An Act in addition to the several Acts, regulating the sale of goods by public Auction..-

Sec, 1. Be it enacted by the Senate and House of Representatives in General Court assembled and by the authority of the same, ‘That in all licenses granted to any person to sell goods and chattels by public Auction or out cry, within the Town of Boston, in the County of Suffolk, it shall, and may be lawful for the Selectmen of the said Town of Boston, or the major part of them, granting such license, to annex thereto, such conditions, limitations and restrictions, respecting the place or places, in said town, at, and within which the person so licensed, shall, and may be allowed and authorized to sell goods and chattels

Limitations and restrictions.

Mayor and Aldermen.

by public auction or out cry, as shall appear to them .

to be needful and expedient for the public welfare, ‘And any person who shall sell any goods or chattels whatsoever, by public auction or out cry, at any place within the said ‘Town of Boston, contrary to the conditions, limitations or restrictions, contained tn, or annexed to such license, shall be liable and subject to the same penalties and forfeitures, to be prosecuted for and recovered in the same manner, as if such person had sold such goods or chattels, by auction or out cry, without any license whatever.

Sec. 2. Be it further enacted, That the owner, tenant or occupant of any house or store, having the actual ‘possession and controul of the same, who shall allow or permit any person, licensed as aforesaid, to sell any goods or chattels by public auction or out cry, in his said house or store, or in any apartment or yard appurtenant to the same, contrary to the conditions, limitations or restrictions, annexed to the license of such person, shall be lable and subject to the same penalties and forfeitures, to be prosecuted

Householders li-. able to a fine.

See Statute 1795, Chap. 8.

Former acts repealed.

Statute 1815, Chap. 29,

AUCTION.

for and recovered in the same manner, as if such owner, occupant or tenant, had knowingly allowed or permitted any unlicensed person, to sell any goods or chattels, by public auction, or out cry, in his said house and store, or in any apartment or yard appurtenant thereto.

Sec. 3. Be it further enacted, That the law of this Commonwealth, which was passed on the fifteenth day of June, in the year of our Lord one thousand eight hundred and fifteen, entitled ‘‘ An Act, in addition to an Act, entitled an Act to regulate the sale of goods at public vendue, and to repeal all laws heretofore made for that purpose, shall not apply or be enforced within the Town of Boston; and the same so far as it respects said town, is hereby repealed.

[Passed February 21, 1820. ]

See Statute 1822, Chap. 87.--Tax on auctions and general regulations. See also Statute 1795, Chap. 8-—-penalty for selling without license, and mode of recovering it. Also, 1814, Chap. 46-—pen-_ alties recovered by indictment, another additional act 1815, Chap. 29—repealed as to Boston.

See also two statutes passed Feb. 26, 1825. Chap. 129 & 147. 7

BIRD ISLANB.

CHAP. I¥.

Bird Island.

ACT OF THE LEGISLATURE.

An Act for the preservation of Bird Island, in Boston Harbour.

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, no earth or stones shall be taken from the Island, called Bird Island, in Boston Harbour, in the County of Suffolk, without license, first had and obtained of the Selectmen of the said Town of Boston, for that purpose, in writing, by the person taking the same, specifying the quantity allowed to be removed, and the object of removing it. And every person, who, without permission obtained as aforesaid, shall remove any earth or stones from the said Island, in any boat, or in any ship or vessel whatsoever, shall forfeit and pay for each offence, the sum of twenty dollars to the use of said town, by an action of debt, in any Court proper to try the same.

See Statute 1821, Chap. 110, Sect. 13—by which Powers of Selectmen are transferred to Mayorand Aldermen.

38 BOATS AND LIGHTERS-

CHAP. V. Boats and Lighters

ACTS OF THE LEGISLATURE.

An Act respecting Boats and Lighters employed in transporting stones, gravel or sand, within this Commonwealth.

Sec. 1. Be it enacted by the Senate and House of Representatives in General Court assembled and by Lighters to be the authority of the same, That every boat or lighter, alty for falsely employed in transporung stones, gravel or sand, sir pad within this Commonwealth, shall be marked, at Lightwater mark ; and at least, at five other places, with the figures four, twelve, sixteen, twenty-four and thirty, legibly made, on the stem and sternposts thereof ; which figures shall express the weight such boat or lighter is capable of carrying, when the lower part of the respective numbers shall touch the water in which the said boat or lighter shall float. And every person who shall use or employ any boat or lighter, for the purpose of transporting stones, gravel or sand, as aforesaid, which shall not be marked as in this act is provided, shall forfeit and pay the sum of fifty dollars, to be recovered by an action of the case, in any Court proper to try the same, by any person who shall sue therefor. And any person who shall put or cause to be put, on any boat or lighter as aforesaid, any false marks as aforesaid, shall be subject to the like penalty, to be recovered in like manner. Src. 2. Be it further enacted, That it shall be the duty of the Selectmen in any town where boats and verted tone lighters are gwned, which may be employed in transigereadihce porting stones, gravel or sand, as contemplated in this act, to appoint annually, in the months of April or May, some suitable person to ascertain the capacities of all such boats and lighters, and mark the same as is prescribed in this act 3 who shall be under oath faithfully to perform the duty as herein discribed.

BOATS AND LIGHTERS.

An act in addition to an act, entitled ‘* An act respecting Boats and Lighters, employed in transporting stones, gravel or sand, within this Commonwealth.