Inhabitants of Milford v. County Commissioners of Worcester
Massachusetts Supreme Judicial Court
Petition, filed on January 5, 1911, for a writ of certiorari to review the proceedings of the county commissioners of Worcester County in abating a tax on personal property assessed for the year 1910 by the assessors of the town of Milford to the Proprietors of the Pine Grove Cemetery of Milford, a Massachusetts corporation.
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Petition, filed on January 5, 1911, for a writ of certiorari to review the proceedings of the county commissioners of Worcester County in abating a tax on personal property assessed for the year 1910 by the assessors of the town of Milford to the Proprietors of the Pine Grove Cemetery of Milford, a Massachusetts corporation. The ground on which the county commissioners abated the tax was that they found the corporation to be a charitable institution within the meaning of St. 1909, c. 490, Part I, § 5, cl. 3, and therefore, under the provisions of that clause, exempted from taxation. The…
1Opinion of the CourtRugg, C. J.
This is a petition for a writ of certiorari. It brings under review the record of the county commissioners of Worcester County in granting an abatement of taxes assessed upon certain personal property of the Proprietors of the Pine Grove Cemetery of Milford.
1. The person assessed was not required to pay the tax and sue to recover it back, but might seek an abatement in the first instance. Ingram v. Cowles, 150 Mass. 155. Milford Water Co. v. Hopkinton, 192 Mass. 491, 498.
2. The commissioners found, under St. 1909, c. 490, Part I, § 76, that there was good cause for delay on the part of the…
2Cases cited9 opinions
- Hopkins v. GrimshawSupreme Court of the United States · 1897
- Opinion of the Justices To the SenateMassachusetts Supreme Judicial Court · 1908
- Milford Water Co. v. Inhabitants of HopkintonMassachusetts Supreme Judicial Court · 1906
- Donnelly v. Boston Catholic Cemetery Ass'nMassachusetts Supreme Judicial Court · 1888
- Sears v. Attorney GeneralMassachusetts Supreme Judicial Court · 1907
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