Section 16. He shall record receipts of federal revenue collectors for succession taxes, or other evidence of their payment, if the person applying for such record first makes affidavit to the genuineness of such receipt or evidence before a person qualified to take acknowledgment of deeds.

Terms Used In Massachusetts General Laws ch. 36 sec. 16

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.