Page "government" Paragraph 114

It is difficult to tabulate exactly what was meant in each individual situation, but the conclusion may be drawn that 21 towns do not assess movable personal property, and of the remainder only certain types are valued for tax purposes.

Boats were indicated specifically by only one of the five towns known to tax boats.

It would seem, then, that movable property and equipment is not taxed as a whole but that certain types are taxed in towns where this is bound to be expedient for that particular kind of personal property.