Commonwealth of Massachusetts.

In the Year One Thousand Eight Hundred and Seventy-Eight.

AN ACT

To amend Chapter Forty-eight of the General Statutes, relating to Sewers and Drains.

Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows :

1 SECT. 1. Section four of chapter forty-eight of 2 the General Statutes is hereby amended by insert3 ing before the words "to be ascertained" the words 4" and of the charge, not already assessed, of making 5 and repairing other main drains and common sewers 6 through which the same discharges."

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SECT. 2. Plans and descriptions of all main 2 drains and common sewers belonging to any city or 3 town, with a true record of the charges of making 4 and repairing the same, and of all assessments 5 therefor, shall be kept in the office of the clerk of 6 such city or town.

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SECT. 3. The city council of any city, and the

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2 legal voters of any town in a meeting called for that 3 purpose, may adopt a system of sewerage to apply 4 to any part or the whole of the territory of such 5 city or town, and therein provide that the assess6 ment authorized by said section four shall be made 7 upon the owners of the estates embraced in such 8 system by a fixed uniform rate, based upon the 9 estimated average cost of all the sewers therein, 10 according to the number of feet of frontage their 11 estates have on any street or way where a sewer is 12 constructed, or according to the number of feet of 13 area their said estates contain, or both according to 14 such frontage and area; which rate, when adopted, 15 shall not be changed.

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SECT. 4. This act shall take effect upon its pas

2 sage.

IN proposes the following as a substitute for Senate, No. 158.]

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Commonwealth of Massachusetts.

e Year One Thousand Eight Hundred and Seventy-Eight.

AN ACT

Relating to the Exemption of Dwelling-Houses from

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Taxation.

Be it enacted by the Senate and House of Representatives Court assembled, and by the authority of the same, follows:

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SF T. 1. The value of five hundred dollars shall 2 be exempt from taxation in every farm, or lot of 3 land, and buildings thereon, occupied as a residence 4 by the owner thereof in the place where the owner 5 has his or her domicile; provided that in no case 6 shall more than three-fourths of the value of the 7 premises be hereby exempted.

1 SECT. 2. The number of dwelling-houses ex2 empted from taxation under this act shall be re

3 turned and included in the statements mentioned in 4 sections two and three of chapter two hundred and 5 twenty-seven of the acts of the year eighteen hun6 dred and seventy-four.

1 SECT. 3. This act shall take effect upon its pas2 sage, and its provisions shall also apply in the as3 sessment of taxes the present year.