Good luck, maxie, in your attempt to reason with a greedy bureaucracy, but it's well known that Taxachusetts tax collectors reason like a snake reasons with a mouse.

Of course the intent of the law was to tax the three-horse, for-hire, "livery" stables of the 19th Century and not to tax any good Massachusetts citizen of today who likes to board horses just for kicks. So what? Just be glad they didn't tax your cat.

Best you move your three whorses and taxes to Texas and begin a new life.