City of Lowell v. County Commissioners
Massachusetts Supreme Judicial Court
Five PETITIONS for writs of certiorari to quash the proceedings of the county commissioners of Middlesex with reference to taxes assessed upon certain corporations by the city of Lowell. Holmes, J. reserved the cases for the consideration of the full court. The material facts appear in the opinion.
1Opinion of the Court
Field, O. J.
The first case relates to the valuation and assessment of the property of the Merrimack Manufacturing Company on May 1, 1887. It appears that the respondents, the county commissioners of the county of Middlesex, abated a part of the tax assessed on the real estate and machinery of this company; and the petition avers that the respondents in their proceedings erred in law in the following respects, to wit:
1. In ruling that the question of disproportionate taxation was open in this proceeding, and in admitting evidence tending to show disproportionate taxation.
2. In ruling that…
2Cases cited15 opinions
- Brigham v. FayerweatherMassachusetts Supreme Judicial Court · 1886
- Wickliffe's Executors v. PrestonCourt of Appeals of Kentucky · 1862
- Miller v. EwingMassachusetts Supreme Judicial Court · 1850
- Raynes v. BennettMassachusetts Supreme Judicial Court · 1874
- McGee v. City of SalemMassachusetts Supreme Judicial Court · 1889
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3Cited by37 opinions
- Taylor v. Louisville & N. R.Court of Appeals for the Sixth Circuit · 1898
- Cleveland, Cincinnati, Chicago & St. Louis Railway Co. v. BackusIndiana Supreme Court · 1893
- Amory v. CommonwealthMassachusetts Supreme Judicial Court · 1947
- SHOPPERS'WORLD v. Board of Assessors of FraminghamMassachusetts Supreme Judicial Court · 1965
- Carroll v. AlsupTennessee Supreme Court · 1901
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