Rogers v. Gookin
Massachusetts Supreme Judicial Court
Contract by the collector of taxes of the town of Tewksbury, to recover a tax of $98.24, with interest from December 4,1900, for the year 1900 upon real estate' owned by the defendants in that town. Writ in the Police Court of Lowell dated September 14, 1906. On appeal to the Superior Court the case was tried before Lawton, J., without a jury.
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Contract by the collector of taxes of the town of Tewksbury, to recover a tax of $98.24, with interest from December 4,1900, for the year 1900 upon real estate' owned by the defendants in that town. Writ in the Police Court of Lowell dated September 14, 1906. On appeal to the Superior Court the case was tried before Lawton, J., without a jury. He found for the plaintiff in the sum of $135.32; and the defendants alleged exceptions, raising the question stated and disposed of in the opinion. The case was argued at the bar in November, 1907, before Knowlton, C. J., Hammond, Loring, Braley, &…
1Opinion of the CourtRugg, J.
This is an action by a tax collector to enforce the personal liability of a landowner for taxes apportioned under Pub. Sts. c. 11, § 81. Certain assignees were the owners of a tract of land on May 1,1900, and were properly assessed for a tax thereon. Subsequently, in the same May, the tract was divided by sale among divers buyers, the defendants becoming purchasers of one subdivision, and the deed of it to them was duly recorded in the next month. The defendants and other purchasers orally requested the assessors to apportion the tax, which was originally assessed as a unit to the assignees…
2Cases cited4 opinions
- Richardson v. City of BostonMassachusetts Supreme Judicial Court · 1889
- City National Bank v. Charles Baker Co.Massachusetts Supreme Judicial Court · 1901
- Bradford v. StoreyMassachusetts Supreme Judicial Court · 1905
- Sherwin v. Boston Five Cents Savings BankMassachusetts Supreme Judicial Court · 1884
3Cited by12 opinions
- City of Boston v. TurnerMassachusetts Supreme Judicial Court · 1909
- Choate v. Assessors of BostonMassachusetts Supreme Judicial Court · 1939
- H. H. Brown Co. v. CommissionerUnited States Board of Tax Appeals · 1927
- John Hancock Mut. Life Ins. Co. v. CommissionerUnited States Board of Tax Appeals · 1928
- Irving Usen Co. v. Assessors of BostonMassachusetts Supreme Judicial Court · 1941
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