Spinney v. City of Lynn
Massachusetts Supreme Judicial Court
Contract, to recover the amount of a tax assessed by the defendant to the plaintiffs on May 1,1896, and paid under protest.
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Contract, to recover the amount of a tax assessed by the defendant to the plaintiffs on May 1,1896, and paid under protest. Trial in the Superior Court, without a jury, before Sheldon, J., who ruled that, upon the evidence, he was warranted in finding for the plaintiffs, and so found for a sum stated; and reported the case for the determination of this court. • If the ruling was right, judgment was to be entered on the finding for the plaintiffs; otherwise, the finding was to be set aside and a new trial granted. The nature of the evidence appears in the opinion.
1Opinion of the CourtLathbop, J.
The evidence in the case shows these facts. The plaintiffs, together with one Marston, lived in the defendant city. They were copartners in business, having a factory in Norway, Maine, and we assume for the present their place of business was in Boston. They carried on no business in Lynn. The tax in question was assessed upon the plaintiffs on account of their property in Norway. This was all partnership property, and was properly taxable to them in this Commonwealth, under the Pub. Sts. c. 11, § 24, in the place where their business was carried on, namely, Boston. It was, therefore, not…
2Cases cited2 opinions
- Hoadley v. County Commissioners of EssexMassachusetts Supreme Judicial Court · 1870
- Ricker v. American Loan & Trust Co.Massachusetts Supreme Judicial Court · 1885
3Cited by1 opinion
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