Chap. 241.—An ACT to provide a basis of municipal eecieiiiorea on the
real property in cities and towns.

Approved March 29, 1877.

1. Be it enacted by the general assembly, That in cities
and towns of this commonwealth, the assessment of real pro-
perty for taxation, shall in no case exceed the value at which
such property is assessed for the purpose of state taxation,
and such cities and towns shall, in all cases, for purposes of
taxation, adopt the state assessment.

2. That all acts or parts of acts in conflict with the fore-
going section, whether contained in the charter of any city
or town, or in the general law, are hereby repealed: provided
that nothing in this act shall in any wise affect any ussess-
ment of taxes made prior to the passage of this act, or any
taxes payable during the year eighteen hundred and seventy -
seven.

3. This act shall be in force from its passage.