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L. 1896, Chapter 908, entitled “An Act in Relation to
Taxation, Constituting Chapter Twenty-four of the
General Laws,” with all the Amendments
thereto Passed during the Legislative Ses-

sions of 1897, 1898, 1899, 1900 and 1901.

COMPLETELY INDEXED.

[THE CORPORATION TAX ACTS OF 1901 AMEND ARTICLE IX OF THE Tax

LAW, AND ARE INSERTED IN THEIR PROPER PLACES.]

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THE TAX LAW.

[WITH AMENDMENTS OF 1897, 1898, 1899, 1900 AND 1901.]

L. 1896, Chap. 908, An Act in Relation to Taxation, Constituting

Chap. 24 of the General Laws.

TAXABLE PROPERTY AND PLACE OF TAXATION.

Section 1. Short title.

2. Definitions.

3. Property liable to taxation.
4. Exemption from taxation.
5. Taxation of lands sold or leased by the state.
6. No deduction allowed for indebtedness fraudulently con-

tracted.
7. When property of nonresidents is taxable.
8. Place of taxation of property of residents.
9. Place of taxation of real property.

10. Taxation of real property divided by line of tax district.

11. Place of taxation of property of corporations.

12. Taxation of corporate stock.

13. Stockholders of bank taxable on shares.

14. Place of taxation of individual bank capital.

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