The city of Northampton, Mass., the seat of Smith College, prepared the following act with regard to college taxation which will be presented before the State Legislature today: "Be it enacted that the real estate of literary and scientific institutions, which are new exempt from taxation, be assessed at a fair market value, the payment of the tax to be made out of the treasury of the Commonwealth."

Northampton requested the city of Cambridge to present the act, because Cambridge has the larger educational institution, but at the meeting of the Cambridge Common Council last night it was voted to postpone action on the matter.