Opinion of the Justices To the Senate
Massachusetts Supreme Judicial Court
On March 28, 1908, the following order was passed by the Senate and on March 26 was transmitted to the Justices of the Supreme Judicial Court.
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On March 28, 1908, the following order was passed by the Senate and on March 26 was transmitted to the Justices of the Supreme Judicial Court. On April 3, 1908, the justices returned the answer which is subjoined: Senate, March 23, 1908. Ordered, That the Senate hereby requests the opinion of the Justices of the Supreme Judicial Court on the following important question of law: Is it within the constitutional power of the General Court to enact a law exempting from all other taxation, State and local, the classes of intangible personal property hereinafter enumerated, and to impose thereon,…
1Opinion of the Court
To the Honorable the Senate of the Commonwealth of Massachusetts :
We, the Justices of the Supreme Judicial Court, answer the question submitted to us by your order of March 28, 1908, as follows:
By c. 1, § 1, art. 4 of the Constitution of. Massachusetts, the General Court is empowered “ to impose and levy proportional and reasonable assessments, rates, and taxes, upon all the inhabitants of, and persons resident, and estates lying, within the said Commonwealth; and also to impose and levy reasonable duties and excises upon any produce, goods, wares, merchandise, and commodities, whatsoever,…
2Cases cited11 opinions
- President of the Portland Bank v. ApthorpMassachusetts Supreme Judicial Court · 1815
- White v. GoveMassachusetts Supreme Judicial Court · 1903
- Chesapeake & Ohio R. Co. v. MillerWest Virginia Supreme Court · 1882
- City of Zanesville v. RichardsOhio Supreme Court · 1855
- Gleason v. McKayMassachusetts Supreme Judicial Court · 1883
6 more not listed; retrieve them via the Exa API.
3Cited by46 opinions
- Tax Commissioner v. PutnamMassachusetts Supreme Judicial Court · 1917
- River Oaks Garden Club v. City of HoustonTexas Supreme Court · 1963
- Assessors of Boston v. Garland School of Home MakingMassachusetts Supreme Judicial Court · 1937
- Perkins v. Inhabitants of WestwoodMassachusetts Supreme Judicial Court · 1917
- Massachusetts General Hospital v. Inhabitants of BelmontMassachusetts Supreme Judicial Court · 1919
41 more not listed; retrieve them via the Exa API.