Chap. 173.—An ACT to ascertain the Basis of Municipal Taxation on
Real Estate in Cities and Towns.

Approved March 27, 1876.

1. Be it enacted by the general assembly, That in any city
or town as to which the law makes no provision, by its char-
ter or otherwise, for the assessment of real estate for muni-
cipal taxation, the council thereof may levy the. municipal
tax imposed on the real estate situated therein, upon the
basis of the last assessment thereof, made for the purposes of
state taxation. And in all cases, unless it be otherwise spe-
cially provided, the assessment of real estate in cities and
towns, made by the state assessors, shall be the assessment
of said property, upon which shall be based all municipal
taxation. |
2. This act shall be in force from its passage.