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etc., of a manual
of revised
school laws.

Taunton insane

monument on Dorchester

State industrial school for girls,

present year, a sum not exceeding ten thousand five hun

dred dollars. Preparation,

For preparing and publishing a manual of the revised school laws by the state board of education, as authorized by chapter eighty-five of the resolves of the present year,

a sum not exceeding five hundred dollars. hospital.

For certain improvements at the Taunton insane hospital, as authorized by chapter cighty-seven of the resolves of the present year, a sum not exceeding eighteen

thousand dollars. Completion of

For the completion of the monument on Dorchester

Heights in the city of Boston, as authorized by chapter Heights.

eighty-eight of the resolves of the present year, a sum not exceeding three thousand dollars, the same to be in addition to any amount heretofore appropriated for the same purpose.

For certain improvements at the state industrial school for girls, as authorized by chapter eighty-nine of the resolves of the present year, a sum not exceeding twenty

four thousand one hundred dollars. Lyman school for boys.

For expenses in connection with the disposal of sewage at the Lyman school for boys, as authorized by chapter ninety of the resolves of the present year, a sum not

exceeding six thousand dollars. Expenses of

For the expenses of a team of the militia to attend the to attend inter. international rifle match at Sea Girt, New Jersey, as au

thorized by chapter ninety-one of the resolves of the present year, a sum not exceeding two thousand dollars.

For salaries and expenses in the office of the state fire marshal, from May first up to and including May ninth of the present year, the sum of one thousand sixty-seven

dollars and sixty-one cents. Salaries, etc.,

For the salaries and expenses of the railroad and railprilway inspect. way inspectors of the board of railroad commissioners,

as authorized by chapter four hundred and two of the acts of the present year, a sum not exceeding thirteen hundred dollars, the same to be in addition to any amount heretofore appropriated for the same purpose.

For additional clerical assistance for the register of probate and insolvency for the county of Bristol, as authorized by chapter four hundred and twelve of the acts of the present year, a sum not exceeding two hundred dollars, the same to be in addition to any amount heretofore appropriated for the same purpose.

team of militia

national ritle match.

State fire marshal.

of railroad and

Additional clerical assist. ance.

Phillipston.

N. Ball.

school at Fitch.

For the town of Phillipston, as authorized by chapter Town of ninety-three of the resolves of the present year, the sum of four hundred thirty dollars and forty-six cents, to be paid out of the moiety of the income of the Massachusetts School Fund payable to towns for educational expenses.

For repairing and adding to the standard weights, Standard measures and balances of the Commonwealth, as author- weighted measized by chapter ninety-four of the resolves of the present Commonwealth. year, a sum not exceeding one thousand dollars, the same to be in addition to any amount heretofore appropriated for the same purpose.

For the widow of John N. Ball, as authorized by chap- Widow of John ter ninety-five of the resolves of the present year,

the sum of one hundred dollars.

For a dormitory at the state normal school at Fitch- State normal burg, as authorized by chapter ninety-seven of the re- Burg. solves of the present year, a sum not exceeding thirty thousand dollars.

For a dormitory at the state normal school at North State normal Adams, as authorized by chapter ninety-eight of the re- Adams. solves of the present year, a sum not exceeding forty thousand dollars.

For certain improvements at the state camp ground, as State camp authorized by chapter ninety-nine of the resolves of the present year, a sum not exceeding fifteen hundred dollars.

For travelling, incidental and contingent expenses of State board of the state board of conciliation and arbitration, a sum not arbitration. exceeding twenty-five hundred dollars, the same to be in addition to any amount heretofore appropriated for the same purpose. SECTION 2. This act shall take effect

upon

its

passage. Approved June 11, 1902.

ground.

AN ACT TO PROVIDE FOR THE PRESERVATION OF TOWN RECORDS

OF BIRTHS, MARRIAGES AND DEATHS PREVIOUS TO THE YEAR
EIGHTEEN HUNDRED AND FIFTY.

Chap.470

Be it enacted, etc., as follows:

SECTION 1. Whenever the record of the births, mar- Secretary of the riages and deaths, previous to the year eighteen hun- to purchase dred and fifty, of any town in this Commonwealth, shall printed copies be printed and verified in the manner required by the records of

mar. commissioner of public records and the board of free rages and

,

Provisos.

Distribution.

public library commissioners, acting jointly, and the work shall appear to them to have been prepared with accuracy, the secretary of the Commonwealth shall purchase five hundred copies of such record at a price not exceeding one cent per page : provided, that the written copy of the town records shall become the property of the Commonwealth, and shall be deposited in the office of the secretary of the Commonwealth ; and provided, further, that not more than fifteen thousand dollars shall be expended by authority of this act in any one year.

SECTION 2. The volumes purchased as aforesaid shall be distributed by the secretary as follows:- One copy to the office of the secretary of the Commonwealth ; one copy to the commissioner of public records ; one copy to the free public library of each city and town in the Commonwealth ; one copy to each state and territorial library in the United States; one copy to the library of congress ; one copy to each incorporated historical society in the Commonwealth ; one copy to the library of each college in the Commonwealth ; one copy to each registry of deeds, and one copy to the court of registration. The remainder shall be placed in the state library for purposes of exchange.

Approved June 11, 1902.

Chap.471 An ACT TO ESTABLISH THE SALARIES OF THE ASSISTANT DISTRICT

ATTORNEYS FOR THE SUFFOLK DISTRICT.

assistant dis.

trict estab lished.

Be it enacted, etc., as follows: Salary of first

SECTION 1. The salary of the first assistant district for Suffolk dis. attorney for the Suffolk district shall be thirty-eight

hundred dollars a year, to be so allowed from the first

day of July in the year nineteen hundred and two. Salary of

SECTION 2. The salary of the second assistant district

attorney for the Suffolk district shall be thirty-eight hunSuffolk district dred dollars a year, to be so allowed from the first day established.

of July in the year nineteen hundred and two.
SECTION 3. This act shall take effect upon its passage.

Approved June 11, 1902.

second assist. ant dietrict attorney for

TO BORROW A

Chap.472 AN ACT TO AUTHORIZE THE TOWN OF SWANSEA

CERTAIN SUM OF MONEY FOR THE CONSTRUCTION OF HIGHWAYS.

Be it enacted, etc., as follows: Swansea High- SECTION 1. The town of Swansea is hereby authorway Loan.

ized to expend the sum of fifty thousand dollars in the construction, repair and improvement of highways in the said town, and to issue notes, scrip or bonds therefor to an amount not exceeding said sum. Such notes, scrip or bonds shall be denominated, Swansea Highway Loan, and shall be issued in such amounts, subject to the above limitation, and at such times as the town shall determine. They shall be payable in periods not exceeding thirty years from the dates of issue; shall bear interest, payable semi-annually, at a rate not exceeding three and three quarters per cent per annum, and shall be signed by the selectmen of the town and countersigned by the treasurer. The town may sell the same at public or private sale, or pledge them for money borrowed for the purposes above stated ; and such securities, or the proceeds thereof, shall be used for no other purpose.

SECTION 2. The town shall, in accordance with the Payment of provisions of chapter twenty-seven of the Revised Laws, either provide a sinking fund for the payment of any securities issued hereunder, or provide for such annual proportionate payments as will extinguish the same at maturity.

SECTION 3. This act shall take effect upon its accept- When to take ance by a two thirds vote of the voters of the town of Swansea present and voting thereon at a town meeting called for the purpose within one year after its passage.

Approred June 12, 1902.

loan.

AN ACT RELATIVE TO TAXES UPON

COLLATERAL LEGACIES AND

Chap.473

SUCCESSIONS.

cessions.

Be it enacted, etc., as follows:
SECTION 1. In all cases where there has been or shall Taxes upon

collateral legabe a devise, descent or bequest to collateral relatives or cies and sucstrangers to the blood, liable to collateral inheritance tax, to take effect in possession or come into actual enjoyment after the expiration of one or more life estates or a term of years, the tax on such property shall not be payable nor interest begin to run thereon until the person or persons entitled thereto shall come into actual possession of such property, and the tax thereon shall be assessed upon the value of the property at the time when the right of possession accrues to the person entitled thereto as aforesaid, and such person or persons shall pay the tax upon coming into possession of such property.

Provison.

The executor or administrator of the decedent's estate
may settle his account in the probate court without being
liable for said tax : provided, that such person or persons
may pay the tax at any time prior to their coming into
possession, and in such cases the tax shall be assessed on
the value of the estate at the time of the payment of the
tax, after deducting the value of the life estate or estates
for years; and provided, further, that the tax on real
estate shall remain lien on the real estate on which
the same is chargeable until it is paid.
SECTION 2. This act shall take effect upon its passage.

Approved June 12, 1902.

R. L. 145, $ 4, amended.

Cha.474

AN ACT RELATIVE TO THE CARE AND CUSTODY OF MINORS. Be it enacted, etc., as follows:

Section four of chapter one hundred and forty-five of the Revised Laws is hereby amended by striking out the word “father”, in the fifth line, and inserting in place thereof the word :— parents, — by inserting after the word " minor”, in the same line, the word :— jointly, — by striking out the word “his”, in the same line, and inserting in place thereof the word :—the, — by inserting after the word “death”, in the same line, the words : of either, — and by striking out the word “mother”, in

the sixth line, and inserting in place thereof the words : Care and cus- surviving parent, so as to read as follows: Section 4. tody of minors. The guardian of a minor, unless sooner discharged accord

ing to law, shall continue in office until the minor arrives at the age of twenty-one years, and he shall have the custody and tuition of his ward and the care and management of all his estate, except that the parents of the minor, jointly, if living, and in case of the death of either, the surviving parent, they being, respectively, competent to transact their own business, shall be entitled to the custody of the person of the minor and to the care of his education ; but the probate court may order that the guardian shall have such custody, if, upon a hearing and after such notice to the parents or surviving parent as it may order, it finds such parents or parent to be unfit to have such custody, or if it finds one of them unfit therefor, and the other files in such court his or her consent in writing to such order.

Approved June 12, 1902.

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