Otis Co. v. Inhabitants
Massachusetts Supreme Judicial Court
Petition for a certiorari to the county commissioners of Hampshire, in the matter of a tax assessed by the town of Ware upon the petitioners, a corporation established in that town. The case is stated in the opinion.
1Opinion of the CourtDewey, J.
1. By the provisions of the Rev. Sts. c. 7, § 37, any person aggrieved by the taxes assessed upon him, might apply to the assessors for an abatement thereof, who, upon reasonable cause shown, may make an abatement to him; and this as well where no list of his taxable property had been' duly brought in under the notice of the assessors requiring the same, as where such list had been brought in. No application, however, could be made to the county commissioners, by way of appeal from a refusal of the assessors to abate a tax, unless he had brought in a list of his estate to the assessors, or…
2Cited by1 opinion
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