Hoadley v. County Commissioners of Essex
Massachusetts Supreme Judicial Court
Petition for a writ of certiorari to quash proceedings of the comity commissioners refusing to abate a tax assessed on the petitioner in 1869, by the assessors of Lawrence, where he resided.
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Petition for a writ of certiorari to quash proceedings of the comity commissioners refusing to abate a tax assessed on the petitioner in 1869, by the assessors of Lawrence, where he resided. Hearing by Ames, J., who reported the case as follows, for the determination of the full court; “ It was proved or admitted that Hoadley was an inhabitant of Lawrence on May 1, 1869, and duly made and filed with its assessors a sworn list of his estate liable to taxation, including therein the shares in the McKay Sewing Machine Association hereinafter referred to, but claiming in reference to them that he…
1Opinion of the CourtMorton, J.
The only question presented in this case is, whether the petitioner is liable to be taxed in Lawrence for the shares in the McKay Sewing Machine Association owned by him. This question must be decided by the construction of the statutes regulating taxation, and not upon any considerations of supposed policy or equity; and we are unable to find any provision of statute which makes such shares taxable.
The McKay Sewing Machine Association is not a corporation. It has never received an act of incorporation, nor been organized as a corporation under the general laws. A corporation can only be…
2Cases cited1 opinion
- Oliver v. Liverpool & London Life & Fire InsuranceMassachusetts Supreme Judicial Court · 1868
3Cited by22 opinions
- Williams v. Inhabitants of MiltonMassachusetts Supreme Judicial Court · 1913
- Home Lumber Co. v. HopkinsSupreme Court of Kansas · 1920
- Forbes v. ThorpeMassachusetts Supreme Judicial Court · 1911
- Gleason v. McKayMassachusetts Supreme Judicial Court · 1883
- Phillips v. BlatchfordMassachusetts Supreme Judicial Court · 1884
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