Massachusetts General Laws (Tax)

Mass. Gen. Laws ch. 59, § 24

Railroad subscriptions; interest on debts

Official textmalegislature.gov

Section 24. The assessors of a town owing debts incurred to obtain funds for subscriptions for the capital stock and securities of a railroad corporation shall annually assess, in addition to the other amounts required by law, an amount sufficient to pay the excess of such interest payable by such town over any income received from such stock or securities.

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In this chapter (40 sections)
  1. 59-12E · Assessment against real estate of decedent; lien
  2. 59-12F · Real estate unassessed where right or titled unascertained;…
  3. 59-13-to-17A · Repealed, 1978, 580, Sec. 30
  4. 59-18 · Personal property; assessment
  5. 59-19 · Mortgaged or pledged personal property; assessment
  6. 59-20 · State treasurer; duties
  7. 59-20A · Increase in assessments
  8. 59-20B · Regional veterans' districts, regional water districts or…
  9. 59-21 · Assessors; duties
  10. 59-21A · Additional compensation of assessors for courses of study
  11. 59-21A1-2 · Certified assessors; compensation
  12. 59-21B · Training programs for assessors
  13. 59-21C · Limitations on total taxes assessed; determination by voters
  14. 59-21D · Calculation of total limit; adjustment of limit; certification…
  15. 59-22 · Repealed, 1925, 343, Sec. 9
  16. 59-23 · Annual assessment; amount; deductions; approval
  17. 59-23A · Notice to municipal finance officers
  18. 59-23B · Notice of abatements
  19. 59-23C · Repealed, 1990, 280, Sec. 1
  20. 59-23D · Notice of preliminary tax
  21. 59-24 · Railroad subscriptions; interest on debts
  22. 59-25 · Additional assessments
  23. 59-26 · Number of assessments
  24. 59-27 · Assessors' neglect to assess
  25. 59-28 · Unpaid taxes; collection
  26. 59-29 · Notice of assessments; lists
  27. 59-30 · Blank lists
  28. 59-31 · Verification of lists; oaths
  29. 59-31A · Examination of records to verify completeness and accuracy of…
  30. 59-32 · Inspection of lists
  31. 59-33 · Storage warehouses; information regarding customers
  32. 59-34 · Mortgagors and mortgagees; statements
  33. 59-35 · Repealed, 1989, 718, Sec. 4
  34. 59-36 · Failure to furnish lists; estimating value
  35. 59-37 · Conclusiveness of estimate
  36. 59-38 · Fair cash valuation; classification of assessed valuation;…
  37. 59-38A · Pipelines; valuation; exceptions
  38. 59-38B-38C · Repealed, 1978, 580, Sec. 30
  39. 59-38D · Written return of information to determine valuation of real…
  40. 59-38E · Testimony under oath concerning written return filed under…
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