Essex Co. v. City of Lawrence
Massachusetts Supreme Judicial Court
Petition, filed in the Superior Court on January 1,1910, in the nature of a complaint under R. L. c. 12, § 78, on an appeal from a refusal of the assessors of taxes of the respondent to abate a tax assessed upon the petitioner for the year 1909. The case was referred to James F. Jackson, Esquire, as a commissioner under R. L. c. 12, § 80. The material portions of the commissioner’s report were as follows: The Essex Company was incorporated under St. 1845, c. 163. In the…
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Petition, filed in the Superior Court on January 1,1910, in the nature of a complaint under R. L. c. 12, § 78, on an appeal from a refusal of the assessors of taxes of the respondent to abate a tax assessed upon the petitioner for the year 1909. The case was referred to James F. Jackson, Esquire, as a commissioner under R. L. c. 12, § 80. The material portions of the commissioner’s report were as follows: The Essex Company was incorporated under St. 1845, c. 163. In the exercise of its chartered rights the company constructed a dam across the Merrimack River at Lawrence with two canals, that…
1Opinion of the CourtRugg, C. J.
This is a complaint filed in the Superior Court Tinder R. L. c. 12, § 78, in the nature of an appeal from a refusal by the assessors of Lawrence to abate taxes assessed to the Essex Company for 1909.
It is urged that the Superior Court has no jurisdiction to entertain the complaint. The reason put forward in support of this contention is that, the petitioner having filed no list as required by R. L. c. 12, § 41, and hence not being entitled as of right to petition for abatement under § 74, it can proceed only under R. L. c. 14, § 42, which refers to R. L. c. 12, § 77 alone, and therefore…
2Cases cited9 opinions
- Farmington River Water Power Co. v. County CommissionersMassachusetts Supreme Judicial Court · 1873
- Smith v. CommonwealthMassachusetts Supreme Judicial Court · 1911
- City of Lowell v. County CommissionersMassachusetts Supreme Judicial Court · 1890
- Blackstone Manufacturing Co. v. Inhabitants of BlackstoneMassachusetts Supreme Judicial Court · 1908
- City of Lowell v. County CommissionersMassachusetts Supreme Judicial Court · 1888
4 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- Kaiser Co. v. ReidCalifornia Supreme Court · 1947
- Assessors of Quincy v. Boston Consolidated Gas Co.Massachusetts Supreme Judicial Court · 1941
- Boston Gas Co. v. Assessors of BostonMassachusetts Supreme Judicial Court · 1956
- Massachusetts General Hospital v. Inhabitants of BelmontMassachusetts Supreme Judicial Court · 1919
- Amory v. CommonwealthMassachusetts Supreme Judicial Court · 1947
18 more not listed; retrieve them via the Exa API.