Opinion of the Justices to the Senate & House of Representatives
Massachusetts Supreme Judicial Court
The following joint order was passed by the House of Representatives on March 18, 1915, and by the Senate on March 19, 1915. - On March 24, 1915, it was transmitted to the Justices of the Supreme Judicial Court, who on April 12, 1915, returned the answer which is subjoined.
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The following joint order was passed by the House of Representatives on March 18, 1915, and by the Senate on March 19, 1915. - On March 24, 1915, it was transmitted to the Justices of the Supreme Judicial Court, who on April 12, 1915, returned the answer which is subjoined. Ordered, That, in view of the great changes which have taken place in the physical and financial character of intangible personal property since the adoption of the present tax system; of the fact that the present system of taxing such property has ceased to be equitable or proportional as regards the owners of other kinds…
1Opinion of the Court
To the Honorable the Senate and the House of Representatives of the Commonwealth of Massachusetts:
We, the undersigned Justices of the Supreme Judicial Court, having considered the questions stated in the order of the Honorable Senate and House of Representatives transmitted to us on March 24, 1915, respectfully submit the following -answers:
The order contains certain recitals of facts. In substance they are that the present system has failed to result in proportional *618and reasonable taxation upon the residents of, and the estates lying within, the Commonwealth; and has effected extremely…
2Cases cited15 opinions
- Pollock v. Farmers' Loan & Trust Co.Supreme Court of the United States · 1895
- Pollock v. Farmers' Loan & Trust Co.Supreme Court of the United States · 1895
- Minot v. WinthropMassachusetts Supreme Judicial Court · 1894
- President of the Portland Bank v. ApthorpMassachusetts Supreme Judicial Court · 1815
- Opinion of the Justices To the SenateMassachusetts Supreme Judicial Court · 1908
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3Cited by56 opinions
- Tax Commissioner v. PutnamMassachusetts Supreme Judicial Court · 1917
- Kelley v. KalodnerSupreme Court of Pennsylvania · 1935
- Emerson College v. City of BostonMassachusetts Supreme Judicial Court · 1984
- Perkins v. Inhabitants of WestwoodMassachusetts Supreme Judicial Court · 1917
- Miles v. Department of TreasuryIndiana Supreme Court · 1935
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