Glidden v. Harrington
Supreme Court of the United States
ERROR TO THE SUPERIOR COURT OF THE STATE OF MASSACHUSETTS. This was an action brought in the Superior Court of Middle-sex County by Harrington, collector of taxes for the' city of Lowell, to recover a tax upon pórsonal property, assessed upont the defendant as trustee, for the year 1889. ■ The case resulted in a verdict for the plaintiff, which was carried by exceptions to the Supreme Judicial Court, where the exceptions were ordered overruled, 179 Massachusetts, 486, and…
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ERROR TO THE SUPERIOR COURT OF THE STATE OF MASSACHUSETTS. This was an action brought in the Superior Court of Middle-sex County by Harrington, collector of taxes for the' city of Lowell, to recover a tax upon pórsonal property, assessed upont the defendant as trustee, for the year 1889. ■ The case resulted in a verdict for the plaintiff, which was carried by exceptions to the Supreme Judicial Court, where the exceptions were ordered overruled, 179 Massachusetts, 486, and the case remanded to the Superior Court, in which judgment was entered.
1Opinion of the CourtJustice Brown
This case involves the question whether the proceedings taken to enforce this tax deprived the defendant (Bidden of his property without due process of law, within the meaning of the Fourteenth Amendment. •
The' facts of the case are substantially that a resolution for the assessment of taxes for the year 18S9 ivas’ passed by the municipal council of Lowell, and approved by the mayor on March 22 of that year; and it' was ordered that a copy of the resolution be furnished to the assessors on or before April 1. Before proceeding to make the assessment, the assessors, in the latter part of April,…
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