Ingram v. Cowles
Massachusetts Supreme Judicial Court
Contract to recover the amount of a tax assessed upon personal property of the defendants for the year 1886. The case was submitted to the Superior Court, and, after judgment for the plaintiff, to this court, on appeal, upon agreed facts, in substance as follows. The plaintiff was the collector of taxes in the town of Leverett for that year.
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Contract to recover the amount of a tax assessed upon personal property of the defendants for the year 1886. The case was submitted to the Superior Court, and, after judgment for the plaintiff, to this court, on appeal, upon agreed facts, in substance as follows. The plaintiff was the collector of taxes in the town of Leverett for that year. The defendants, who were copartners in business and residents and tax-payers in the town of Amherst, where their office and principal place of business was located, were in the same year assessed in Leverett, as non-residents, a tax upon real estate in…
1Opinion of the CourtHolmes, J.
The plaintiff does not bring the taxed property within the exceptions made in the Pub. Sts. c. 11, § 20, els. 1, 2, to the general rule that property is to be assessed to the owner in the city or town where he is an inhabitant on the first day of May.
The saw-mill is not “ machinery employed in any branch of manufactures ” and “ situated or employed ” in Leverett, within the meaning of cl. 2. It is settled that the purpose of the requirements of the first clause “is, that the business shall be an established and not a transient one; that it shall have a local habitation in a town other than…
2Cases cited5 opinions
- Hittinger v. Inhabitants of WestfordMassachusetts Supreme Judicial Court · 1883
- Boston Loan Co. v. City of BostonMassachusetts Supreme Judicial Court · 1884
- Hicks v. Inhabitants of WestportMassachusetts Supreme Judicial Court · 1881
- Stinson v. City of BostonMassachusetts Supreme Judicial Court · 1878
- Hittinger v. City of BostonMassachusetts Supreme Judicial Court · 1885
3Cited by20 opinions
- Thomas G. Jewett, Jr. Inc. v. Keystone Driller Co.Massachusetts Supreme Judicial Court · 1933
- Boston & Maine Railroad v. Town of BillericaMassachusetts Supreme Judicial Court · 1928
- Assessors of Boston v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1949
- Inhabitants of Milford v. County Commissioners of WorcesterMassachusetts Supreme Judicial Court · 1912
- Harrington v. GliddenMassachusetts Supreme Judicial Court · 1901
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