Winnisimmet Co. v. Assessors of the Town of Chelsea
Massachusetts Supreme Judicial Court
These were complaints under the Rev. Sts. c. 7, § 39, tor abatement of the complainants’ taxes for the year 1848, preferred to the court of common pleas in this county, exercising therein the powers of county commissioners in other counties, under the Rev. Sts. c. 24, § 57. The cases were heard together by consent, before Wells, C. J., who made an order thereon, abating the taxes in question, to which order, and other orders and directions of the judge preliminary thereto,…
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These were complaints under the Rev. Sts. c. 7, § 39, tor abatement of the complainants’ taxes for the year 1848, preferred to the court of common pleas in this county, exercising therein the powers of county commissioners in other counties, under the Rev. Sts. c. 24, § 57. The cases were heard together by consent, before Wells, C. J., who made an order thereon, abating the taxes in question, to which order, and other orders and directions of the judge preliminary thereto, the respondents excepted. In this court, two principal questions only, of several presented by the bill of exceptions,…
1Opinion of the CourtMetcalf, J.
These are complaints to the court of common pleas, alleging that the assessors of Chelsea wrongfully refused to abate the complainants’ taxes for the year 1848. That court, sitting in this county, has the same appellate power in this matter, by Rev. Sts. c. 24, § 57, (reenacting the St. of 1835, c. 118,) which is conferred on county commissioners, in other counties, by the Rev. Sts. c. 7. By § 39, of that chapter, it is provided, that “ if the assessors shall refuse to make an abatement to any person, he may make complaint thereof to the county commissioners, and if, upon the hearing of such…
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