Farr Alpaca Co. v. Commonwealth
Massachusetts Supreme Judicial Court
Petition under St. 1909, c. 490, Part III, § 70, filed in the Supreme Judicial Court on November 13, 1911, and amended by substituting a new petition on February 23, 1912, by a corporation organized under the laws of this Commonwealth, seeking the abatement of a part of an excise tax assessed upon the petitioner under §§ 41, 43 of the statute.
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Petition under St. 1909, c. 490, Part III, § 70, filed in the Supreme Judicial Court on November 13, 1911, and amended by substituting a new petition on February 23, 1912, by a corporation organized under the laws of this Commonwealth, seeking the abatement of a part of an excise tax assessed upon the petitioner under §§ 41, 43 of the statute. Such portions of § 41 of the statute as are material to the case are as follows: “The tax commissioner shall ascertain from the returns or otherwise the true market.value of the shares of each corporation subject to the requirements of the preceding…
1Opinion of the CourtRugg, C. J.
This is a petition for abatement of an excise levied under St. 1909, c. 490, Part III, §§ 41,43, upon a corporation organized under the laws of this Commonwealth. The petitioner owned wool valued at $549,190.32 purchased abroad, brought by it to this country, and entered for warehousing by it in a United States bonded warehouse at Holyoke in this Commonwealth. The controversy revolves about this item. It was in the original packages subject to an unpaid duty to the United States, and it had remained the property of the petitioner from the time of its purchase in a foreign country. The tax…
2Cases cited25 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Home Insurance v. New York StateSupreme Court of the United States · 1890
- Plummer v. ColerSupreme Court of the United States · 1900
- American Steel & Wire Co. v. SpeedSupreme Court of the United States · 1904
- Covington & Cincinnati Bridge Co. v. KentuckySupreme Court of the United States · 1894
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3Cited by17 opinions
- Eaton, Crane & Pike Co. v. CommonwealthMassachusetts Supreme Judicial Court · 1921
- Opinion of the Justices to the House of RepresentativesMassachusetts Supreme Judicial Court · 1924
- Bellows Falls Power Co. v. CommonwealthMassachusetts Supreme Judicial Court · 1915
- Minneapolis Steel & MacHinery Co. v. Casey Land AgencyNorth Dakota Supreme Court · 1924
- Springdale Finishing Co. v. CommonwealthMassachusetts Supreme Judicial Court · 1922
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