Chapter XLIII: Section 4

No elector who is not possessed of, and assessed for ratable
property in his own right to the amount of one hundred and
fifty dollars, or, who shall have neglected, or refused to pay
any tax assessed upon him in any town or city or district, for
one year preceding the * * meeting at which he shall offer to
vote, shall be entitled to vote on any question of taxation,
or the expenditure of any public moneys. * *