Mass. Gen. Laws ch. 59, § 44: Lists; contents

Section 44. The list shall exhibit the valuation, classification and assessment of the estates of the inhabitants assessed; and the valuation, classification and assessment of the estates of nonresident owners, and shall contain the names of the nonresident owners of the property assessed, or such description of them as can be given, their places of abode, if known, the description of their estate, and the tax thereon.