preceding section, in the house in which he may be; and may cause the persons in the neighborhood to be removed, and take such other measures as it judges necessary for the safety of the inhabitant.

SECT. 27. Parents and guardians shall cause their children and wards to be vaccinated before they attain the age of two years, and re-vaccinated whenever the Selectmen or Mayor and Aldermen shall after five years from the last vaccination require it. For every year's neglect the party offending shall forfeit the sum of five dollars.

SECT. 28. The Selectmen and Mayor and Aldermen shall require and enforce the vaccination of all the inhabitants, and, whenever in their opinion the public health requires it, the re-vaccination of all the inhabitants who do not prove to their satisfaction that they have been successfully vaccinated, or re-vaccinated within five years. All persons over twenty-one years of age, not under guardianship, who neglect to comply with any such requirements, shall forfeit the sum of five dollars.

SECT. 29. Towns shall furnish the means of vaccination to such of their inhabitants as are unable to pay for the same.

SECT. 47. When a householder knows that a person within his family is taken sick of small pox or any other disease dangerous to the public health, he shall immediately give notice thereof to the selectmen or board of health of the town in which he dwells. If he refuses or neglects to give such notice, he shall forfeit a sum not exceeding one hundred dollars.

SECT. 48. When a physician knows that any person whom he is called to visit is infected with small pox or any other disease dangerous to the public health, he shall immediately give notice thereof to the selectmen or board of health of the town; and if he refuses or neglects to give such notice, he shall forfeit for each offence a sum not less than fifty nor more than one hundred dollars.

CEMETERIES.

CHAPTER XXVIII.

SECT. 6. Boards of health may make all regulations they judge ne

cessary concerning burial grounds and interments within their respective limits; may prohibit the use of tombs by undertakers (as places of deposit for bodies committed to them for burial) for the purpose of speculation, and may establish penalties not exceeding one hundred dollars for any breach of such regulations.

SECT. 7. Notice of such regulations shall be given by publishing the same in some newspaper of the town, or city, or, if there is no such newspaper, by posting a copy in some public place therein; which shall be deemed legal notice to all persons.

SECT. 8. Before a tomb, burial ground, or cemetery is closed by order of the board of health, for a time longer than one month, all persons interested shall have an opportunity to be heard, and personal notice of the time and place of hearing shall be given to at least one owner of a tomb, and to three at least, if so many there are, of the proprietors of such burial ground or cemetery, and notice shall also be published two successive weeks at least preceding such hearing, in two newspapers, if so many there are, published in the county.

TAXES.

CHAPTER XI.

SECT. 5. The following property and polls shall be exempted from

taxation:

The property of the United States.

The personal property of literary, benevolent, charitable, and scientific institutions incorporated within this Commonwealth, and the real estate belonging to such institutions; occupied by them or their officers for the purpose for which they were incorporated.

All property belonging to common school districts, the income of which is appropriated to the purposes of education.

The household furniture of every person not exceeding one thousand dollars in value, his wearing apparel, farming utensils, and mechanic's tools necessary for carrying on his business.

Houses of religious worship, and the pews and furniture, (except for parochial purposes): but portions of such houses appropriated for purposes other than religious worship shall be taxed at the value thereof to the owners of the houses.

Cemeteries, tombs, and rights of burial, so long as the same shall be dedicated for the burial of the dead.

The estate, both real and personal, of incorporated agriculural societies.

The property to the amount of five hundred dollars of a widow, or unmarried female, and of any female minor whose father is deceased, if her whole estate real and personal not otherwise exempted from taxation does not exceed in value the sum of one thousand dollars.

Mules, horses, and neat cattle, less than one year old; and swine and sheep less than six months old.

The polls and any portion of the estates of persons who by reason of age, infirmity, and poverty, are in the judgment of the assessors unable to contribute fully towards the public charges,

CITY ORDINANCES.

(No. 1.)

AN ORDINANCE

CONCERNING CITY ORDINANCES.

Be it ordained by the City Council of the City of Newburyport.

SECTION 1. All By-Laws passed by the City Council shall be termed Ordinances, and the enacting style shall be :-Be it ordained by the City Council of the city of Newburyport, as follows:

SEC. 2. All Ordinances shall be recorded by the city clerk, in a fair and legible hand, without interlineation or erasure, and in the order in which they shall be passed, in a book to be kept for that purpose, made of strong linen paper, with proper margins and index, and strongly bound, to be lettered Record of Ordinances of the city of Newburyport, which book shall be preserved in the office of the city clerk, subject to the inspection of the citizens.

SEC. 3. All Ordinances, and also any orders of the Mayor and Aldermen which the Mayor may deem advisable, shall be promulgated by causing the same to be inserted two weeks successively in one or more newspapers published in the city; and the Mayor may, in his discretion, cause any such Ordinance or order to be printed separately, and distributed among the citizens. [Passed July 1, 1851.]

(No. 2.)

AN ORDINANCE

CONCERNING THE ASSESSMENT AND COLLECTION OF TAXES.

Be it ordained by the City Council of the City of Newburyport, as follows:

SECTION 1. The city treasurer shall be the collector of taxes, and of all rents and other sums payable to the city not otherwise specially provided for.

SEC. 2. The assessors shall make their valuation of estates, and complete the assessment of taxes, and place a list thereof in the hands of the collector, on or before the twentieth day of June in each year.

SEC. The assessors, if they shall abate any tax, wholly or in part, shall keep a record thereof in a book to be provided for that purpose, which record shall contain the name of the person whose tax shall be so abated, the amount abated, and the reason for such abatement; and they shall lay such record before the City Council in the last week in November, annually.

SEC. 4. The collector shall, within thirty days after the assessors shall have placed any list of taxes in his hands for collection, deliver to every person on whom any tax shall have been assessed, or leave at his usual place of residence, or business, a bill of such taxes, which shall be equivalent to a special demand of payment thereof by the collector and in case any such tax shall be due and unpaid on the first day of No vember in each year, the treasurer shall issue a summons to the person or corporation owing such tax, and if said tax be not paid within ten days after the service of said summons, a warrant shall be issued for the collection of the same according to law.

SEC. 5. The collector shall, within the municipal year for which he is chosen, collect all taxes committed to him, from all persons against whom he shall have any tax, and who shall be resident in, or have sufficient goods or estate within the city, and he may for this purpose pursue any of the remedies by law in such cases provided.

SEC. 6. The collector may make such discounts, for prompt payment of tax bills, as may from to time be prescribed by the city council.

[Passed July 1, 1851.]

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